The Commissioner of Income-tax v. Choubey Dairy Farm - 2017-LL-1114-1

Citation	2017-LL-1114-1
Appellant Name	The Commissioner of Income-tax
Respondent Name	Choubey Dairy Farm
Court	HIGH COURT OF MADHYA PRADESH
Relevant Act	Income-tax
Date of Order	14/11/2017
Judgment	View Judgment
Bot Summary:	Heard on I.A. No. 16816/2015 for condonation of delay. For the reasons mentioned therein, the application is allowed and the delay is accordingly condoned. Also heard on the application for restoration of ITA No. 62/2012 dismissed for non compliance of the common conditional order dated 15.1.2014. It is submitted that the application for restoration deserves to be allowed. Having heard the learned counsel for the applicant and looking to the fact that the reasons stated in the application, the application is allowed. The ITA No. 62/2012 be restored to its original number subject to deposit of a cost of Rs. 500/- within a week from today by the applicant with the Secretary, High Court Legal Services Committee, Jabalpur, a receipt whereof shall be kept in the records of this application. A copy of this order be placed in the record of ITA No. 62/2012.

THE HIGH COURT OF MADHYA PRADESH MCC-3642-2015 (THE COMMISSIONER OF INCOME TAX Vs CHOUBEY DAIRY FARM) Jabalpur, Dated : 14-11-2017 Shri S. Lal, learned counsel for applicant. Heard on I.A. No. 16816/2015 for condonation of delay. For reasons mentioned therein, application is allowed and delay is accordingly condoned. Also heard on application for restoration of ITA No. 62/2012 dismissed for non compliance of common conditional order dated 15.1.2014. It is submitted by learned counsel for applicant that as he failed to cure default within time as stipulated in common conditional order and therefore, appeal has been dismissed for non compliance of said order. In such circumstances, it is submitted that application for restoration deserves to be allowed. Having heard learned counsel for applicant and looking to fact that reasons stated in application, application is allowed. ITA No. 62/2012 be restored to its original number subject to deposit of cost of Rs. 500/- (Rupees Five hundred) within week from today by applicant with Secretary, High Court Legal Services Committee, Jabalpur, receipt whereof shall be kept in records of this application. This M.C.C. stands disposed of accordingly. copy of this order be placed in record of ITA No. 62/2012. (RAVI SHANKAR JHA) (NANDITA DUBEY) JUDGE JUDGE Commissioner of Income-tax v. Choubey Dairy Farm

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