Pawan Kumar Agrawal V. Income Tax Officer

MCC/886/2013

AI Insights

The case involves a petition for restoration of Tax Case No. 24/2011, which had been dismissed due to non-compliance with a previous order dated 24.3.2011. The petitioner, Pawan Kumar Agrawal, filed the petition after a significant delay of 855 days, attributing the delay to the fault of his counsel. The respondent, the Income Tax Officer, Ward-2, Bilaspur, opposed the petition, arguing that the petitioner was not diligent in his duties. The court, after considering the submissions, decided to condone the delay and restore the case, emphasizing the responsibility of the petitioner's counsel in the delay.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 684912 (HC-CHHATTISGARH)
• Appeal Type: Others
• Pronouncement Date: 12-02-2014
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: ANAND DADARRIYA
• Assessee Lawyers: NEELABH DUBEY
• Keywords: Condonation of delay; Delay in filing; Restoration of Tax Case

Judgement Text

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