Commissioner of Income-tax v. S.K. Jain - 2020-LL-0123-1

Citation	2020-LL-0123-1
Appellant Name	Commissioner of Income-tax
Respondent Name	S.K. Jain
Court	HIGH COURT OF MADHYA PRADESH
Relevant Act	Income-tax
Date of Order	23/01/2020
Judgment	View Judgment
Keyword Tags	sufficient cause • condonation of delay
Bot Summary:	In support of his contention, he placed reliance on the orders passed by this Court in M.C.C. No.440/2014 and M.C.C. No.488/2014, wherein enormous delay was condoned by this Court. We are satisfied that sufficient cause has been shown for belatedly filing the present MCC. Accordingly, the aforesaid interlocutory application is allowed. We are also satisfied that there exists justifiable reasons for not complying with the common conditional order. Accordingly, dismissal of I.T.A. No.124/Ind/2010 is recalled. I.T.A. No.124/Ind/2010 is restored to its original number. M.C.C. is disposed of. A typed copy of this order be kept in the record of said I.T.A. JUDGE JUDGE Biswal Digitally signed by SHIBA NARAYAN BISWAL Date: 24/01/2020 10:39:47.

MCC-1599-2018 High Court Of Madhya Pradesh MCC-1599-2018 (COMMISSIONER OF INCOME TAX Vs M/S S.K. JAIN) Jabalpur, Dated : 23-01-2020 Shri Sanjay Lal, learned counsel for applicant. Heard on I.A. No.12916/2019 for condonation of delay. In support of his contention, he placed reliance on orders passed by this Court in M.C.C. No.440/2014 and M.C.C. No.488/2014, wherein enormous delay was condoned by this Court. We are satisfied that sufficient cause has been shown for belatedly filing present MCC. Accordingly, aforesaid interlocutory application is allowed. Delay is condoned. He is also heard on main application. We are also satisfied that there exists justifiable reasons for not complying with common conditional order. Accordingly, dismissal of I.T.A. No.124/Ind/2010 is recalled. I.T.A. No.124/Ind/2010 is restored to its original number. M.C.C. is disposed of. typed copy of this order be kept in record of said I.T.A. (SUJOY PAUL) (SMT. ANJULI PALO) JUDGE JUDGE Biswal Digitally signed by SHIBA NARAYAN BISWAL Date: 24/01/2020 10:39:47 Commissioner of Income-tax v. S.K. Jain

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