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Rajasthan High Court - Jodhpur

Pr. Commissioner Of Income Tax, Bikaner vs Ms Bombay Builders, Near Jhawar Bus ... on 18 January, 2023

Bench: Arun Bhansali, Ashok Kumar Jain

     HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
                      JODHPUR
                 D.B. Civil Restoration No. 105/2022

Pr. Commissioner Of Income Tax, Bikaner., Pr. Commissioner Of
Income Tax, Bikaner.
                                                                   ----Petitioner
                                   Versus
Ms   Bombay      Builders,     Near      Jhawar        Bus      Stand,   Nh   11,
Sridungargarh, Bikaner, Ms Bombay Builders, Near Jhawar Bus
Stand, Nh 11, Sridungargarh, Bikaner
                                                                 ----Respondent


For Petitioner(s)        :     Mr. K.K. Bissa
For Respondent(s)        :



           HON'BLE MR. JUSTICE ARUN BHANSALI

HON'BLE MR. JUSTICE ASHOK KUMAR JAIN Order 18/01/2023 The present restoration application has been filed seeking restoration of D.B. Income Tax Appeal No.39/2019, which came to be dismissed for non-compliance of directions given by this Court on 29.03.2022.

On 29.03.2022, last opportunity was granted to counsel for the appellant to remove the defects and it was directed that if the defects were not removed on or before 19.04.2022, the appeal shall stand dismissed for want of prosecution.

It is submitted by learned counsel for the petitioner that though the requisites have filed by him on 16.04.2022, the same was not noticed by the office and on 10.05.2022, noticing the non-removal of defects, the appeal has been dismissed. (Downloaded on 18/01/2023 at 11:48:23 PM)

(2 of 2) [CRES-105/2022] Submissions have been made that requisites were filed on 16.04.2022 for removing the defects and, therefore, the appeal be restored and the office be directed to take the documents filed into consideration for removal of defects.

A perusal of the record of D.B. Income Tax Appeal No.39/2019 indicates that the documents, as presented by counsel for the petitioner, are available on the record of the appeal and apparently the same has not been noticed by the office by reporting that the defects are not being removed.

Under those circumstances, the restoration application is allowed. The D.B. Income Tax Appeal No.39/2019 is restored to its original number.

Office is directed to take the documents filed by counsel for the appellant into consideration and still if any defect remains, the same shall be cured by counsel for the appellant within a period of three weeks from the date, the same is pointed out by the office. (ASHOK KUMAR JAIN),J (ARUN BHANSALI),J 13-pradeep/-

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