DEPUTY COMMISSIONER OF INCOME TAX V. SURENDRA KUMAR JAIN,

MCC/662/2021

AI Insights

The case involves the Deputy Commissioner of Income Tax as the applicant and Surendra Kumar Jain, through his legal heir Smt. Poonam Jain, as the respondent. The application for restoration was filed after a significant delay of 3980 days following the automatic dismissal of Tax Case No. 28/2010 due to uncurred defects. The court had previously set a deadline for curing defects, failing which the case would be dismissed automatically. The restoration application was accompanied by a request for condonation of delay. The court, considering the similarity of issues raised in related appeals, decided to restore the case and condone the delay.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 719690 (HC-CHHATTISGARH)
• Appeal Type: Others
• Pronouncement Date: 15-12-2021
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: ASTHA SHUKLA
• Assessee Lawyers: RAMAKANT MISHRA
• Keywords: Condonation of delay; Tax Case Restoration; Defect Cure

Judgement Text

"1 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR MCC No. 662 of 2021 Deputy Commissioner of Income Tax Through Shri Ganesh Prasad, Age 53 Years, S/o Late Shri Dashrath Prasad, Presently Posted Assistant Commissioner, Income Tax - Delhi Circle, Having Office At Ara Center, E- 2, Jhandewalan, New Delhi, 110055. ---- Applicant Versus Surendra Kumar Jain, Through His Legal Heir - Smt. Poonam Jain, (Wife), W/o Lt. S.K. Jain, Aged About 70 Years, R/o House No. B-5, Maharani Bagh, Sriniwaspuri S.O., South Delhi, New Delhi. 1. (a) Smt. Poonam Jain (Wife) W/o Lt. S.K. Jain, Aged About 70 Years R/ o House No. B-5 Maharani Bagh, Sriniwaspuri S.O., South Delhi, New Delhi - 65 1 (b) Ms. Geetika Jain (Daughter) D/o Lt. S.K. Jain, Aged About 45 Years R/o House No. B-5 Maharani Bagh, Sriniwaspuri S.O. South Delhi, New Delhi-65 ---- Respondents (Cause-title taken from Case Information System) __________________________________________________________ For Applicant : Mr. Ramakant Mishra, Advocate For Respondents : Ms. Astha Shukla, Advocate __________________________________________________________ Hon'ble Shri Arup Kumar Goswami, Chief Justice Hon'ble Shri Sanjay Agrawal, Judge Order on Board Per Arup Kumar Goswami, Chief Justice 15.12.2021 Heard Mr. Ramakant Mishra, learned counsel for the appellant. Also heard Ms. Astha Shukla, learned counsel for the respondents in 2 MCC No. 662 of 2021, which is filed for restoration of Tax Case No. 28/2010. 2. This Court, by an order dated 01.04.2009, had granted time to cure the defects within a period of four weeks, further providing that in case defects are not cured within the time granted, the case will get automatically dismissed without further reference to the Court. 3. Defects were not cured and consequently, Tax Case No. 28/2010 came to be dismissed. 4. After 3980 days, this application for restoration has been filed along with an application for condonation of delay in filing restoration application, registered as I.A. No. 01 of 2021. 5. ITA No. 6/2005 was filed in connection with assessment year 1992- 93, ITA No. 7/2005 was filed in connection with assessment year 1989- 90, ITA No. 8/2005 was filed in connection with assessment year 1990- 91 and ITA No. 9/2005 was filed in connection with assessment year 1991-92. 6. This Tax Case No. 28/2010 was filed in connection with assessment year 1988-89. All these cases are in between the same parties. 7. Though we are not entirely satisfied with the explanation given for delay that has occasioned in filing the restoration application, having regard to the fact that similar issues are being raised in all these appeals, we are inclined to condone the delay and restore Tax Case No.28/2010 to file. 3 8. Ordered accordingly. 9. The defects shall be cured within a period of 5 days from today. 10. Registry will list Tax Case No. 28/2010 with ITA No. 6/2005, ITA No. 7/2005, ITA No. 8/2005 and ITA No. 9/2005 on 11th of January, 2022 along with a report indicating as to whether defects in Tax Case No.28/2010 have been cured. 11. Accordingly, this MCC stands disposed of. Sd/- Sd/- (Arup Kumar Goswami) (Sanjay Agrawal) Chief Justice Judge Chandra "