High CourtsDivision Bench(2025) 10 CHH CK 1160

Purvi Finvest Ltd vs Deputy Commissioner Of Income Tax Circle

Chhattisgarh High Court · Decided on 31 October 2025

HON’BLE JUDGES
Sanjay K. Agrawal, J · Sachin Singh Rajput, J
RESULT
Allowed
CASE NUMBER
MCC No. 1038 of 2025

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Judgment

11 paragraphs · 249 words

Sanjay K. Agrawal, J

1.

Heard on IA No.01, which is an application filed under Section 05 of the Limitation Act, 1963, seeking condonation of delay of 43 days in filing the present restoration application (MCC).

2.

For the reasons mentioned in the application, we are of the considered opinion that the applicants have shown sufficient cause in filing this restoration application (MCC) with a delay of 43 day and, accordingly, the same is liable to be condoned.

3.

Consequently,  the  delay  of  43  day  in  filing  this  restoration application (MCC) is hereby condoned. IA No.01 is allowed.

4.

Also heard on admission.

5.

The application being arguable is admitted for hearing.

6.

Issue notice to the non-applicant. Mr. Ajay Kumari, learned counsel appearing for the non-applicant accepts notice.

7.

With the consent of the parties, heard finally.

8.

This MCC has been filed seeking restoration of TAXC-67-2024, which was dismissed for want of prosecution by order dated 24.07.2025.

9.

For the reasons stated in the application, the same is allowed. TAXC-67-2024 is restored to its original number for hearing and disposal in accordance with law subject to payment of cost of Rs.5,000/-(Rupees Five Thousand Only) before Chhattisgarh High Court Legal Services Committee and filing proof thereof before this Court within 15 days from today. It is made clear that failure to deposit the amount of cost within stipulated time, will lead to automatic dissolution of this order without further reference to the Bench.

10.

Accordingly, the MCC allowed.