MRP Marketing Pvt. Ltd. v. Income-tax Officer, Ward-8(1), Calcutta & Anr
[Citation -2017-LL-0405-81]

Citation 2017-LL-0405-81
Appellant Name MRP Marketing Pvt. Ltd.
Respondent Name Income-tax Officer, Ward-8(1), Calcutta & Anr.
Court HIGH COURT OF CALCUTTA
Relevant Act Income-tax
Date of Order 05/04/2017
Judgment View Judgment
Keyword Tags recalling order • limitation period • good and sufficient cause • ill-health
Bot Summary: The petitioner seeks recalling of an order of dismissal of the writ petition dated December 1, 2016. There are averments in paragraphs 4, 5 and 6 of the writ petition which states that the learned advocate-on- record for the petitioner was ill, therefore the writ petition was unattended 2 on December 1, 2016. There is no averments as to the steps taken by the petitioner on and from the date of dismissal till the date of making of the application. In the present case, the petitioner has not explained its conduct from the date of the dismissal of the writ petition on December 1, 2016 till the date of making of the application for restoration. The petition does not contain any word of explanation so far as the conduct of the petitioner is concerned. There is no explanation on the part of the petitioner for acceptance as a just cause for not making the application for restoration earlier and within the period of limitation. There is no explanation from the petitioner as to the dismissal of the writ petition.


ORDER SHEET GA No. 1133 of 2017 WP No. 825 of 2014 IN HIGH COURT AT CALCUTTA Constitutional Writ Jurisdiction ORIGINAL SIDE MRP MARKETING PVT. LTD. Versus INCOME TAX OFFICER, WARD-8(1), CALCUTTA & ANR. BEFORE: Hon'ble JUSTICE DEBANGSU BASAK Date : 5th April, 2017. Mr. David Mantosh, Adv. Ms. Lopita Banerjee, Adv. Mr. Smriti Rekha Das, Adv. for petitioner Mr.S.N. Dutta, Adv. for respondents Court : This is application for restoration. petitioner seeks recalling of order of dismissal of writ petition dated December 1, 2016. application has been affirmed on March 28, 2017. period in excess of three months has elapsed from date of dismissal till date of making of application. There are averments in paragraphs 4, 5 and 6 of writ petition which states that learned advocate-on- record for petitioner was ill, therefore writ petition was unattended 2 on December 1, 2016. However, there is no averments as to steps taken by petitioner on and from date of dismissal till date of making of application. petitioner is required to explain its conduct. In present case, petitioner has not explained its conduct from date of dismissal of writ petition on December 1, 2016 till date of making of application for restoration. petition does not contain any word of explanation so far as conduct of petitioner is concerned. It is for petitioner to keep itself apprised for developments of proceedings. petitioner apparently took no step to keep itself apprised of proceeding. Nothing has been stated in application for restoration in this regard. There is no explanation on part of petitioner for acceptance as just cause for not making application for restoration earlier and within period of limitation. There is no explanation from petitioner as to dismissal of writ petition. department is represented. In such circumstances, G.A. No. 1133 of 2017 is dismissed. No order as to costs. (DEBANGSU BASAK, J.) TR/ 3 MRP Marketing Pvt. Ltd. v. Income-tax Officer, Ward-8(1), Calcutta & Anr
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