GURVINDERJEET SINGH OBEROI vs. PRINCIPAL COMMISSIONER OF INCOME TAX

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MCC/698/2023HC ChhattisgarhCGHC01037622202322 November 2023Author: HON'BLE SHRI JUSTICE RAKESH MOHAN PANDEY2 pages
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What did the High Court hold?

The High Court allowed the application for restoration of Writ Petition No. 206 of 2023. The Court took into consideration the reasons assigned in the application, which stated that the process fee could not be paid within three days due to inadvertence. Consequently, the writ petition was restored to its original number. However, this restoration was made subject to the condition that the applicant pays a cost of Rs. 2,000/- to the High Court Legal Aid Committee. The Court did not delve into the merits of the original writ petition, as the decision was solely on the restoration application.

What were the facts?

This matter concerns an application for restoration of Writ Petition (WP) No. 206 of 2023, which was previously dismissed for non-compliance with an order dated 01.09.2023. The order mandated the petitioner to pay the process fee within three days, with a preemptory clause. The petitioner, Gurvinderjeet Singh Oberoi, failed to comply with this directive, leading to the dismissal of the writ petition. The application for restoration was filed by the petitioner, citing inadvertence as the reason for the non-payment of the process fee within the stipulated timeframe. The respondents are the Principal Commissioner of Income Tax, Raipur-1, and various Assistant Commissioners of Income Tax.

What were the issues?

1. Whether the Writ Petition No. 206 of 2023, dismissed for non-compliance with the order dated 01.09.2023 directing payment of process fee within three days, should be restored to its original number. The applicant (petitioner) argued that due to inadvertence, the process fee could not be paid within the prescribed three-day period and therefore prayed for the restoration of the writ petition. The judgment does not record any specific arguments from the respondents regarding the restoration application.

AI-generated summary — verify with the full judgment below

1 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR MCC No. 698 of 2023 1 - Gurvinderjeet Singh Oberoi S/o Shri J.S. Oberoi Aged About 48 Years R/o A-505, Sterling Residency No. 80, Rmv Iind Stage, Near Scientific Nursery, Karnataka, 560094,...(Applicant) ---- Applicant Versus 1 - Principal Commissioner Of Income Tax Raipur-1, Aaykar Bhavan, Civil Lines, Raipur

(C.G.)

492001.

2 - Assistant Commissioner Of Income Tax Circle-1(1) Raipur, Aaykar Bhavan, Civil Lines,

Raipur

(C.G.)

492001

3 - Assistant Commissioner Of Income Tax Circle-6(3) (1), Bmtc Building 80-Feet Road,

6th

Block,

Koramangala,

Bangluru,

560095

4 - Additional/joint/deputy/assistant Commissioner Of Income Tax Officer National Faceless Assessment Centre, Delhi. ---- Respondents

(Cause-title taken from Case Information System) ---------------------------------------------------------------------------------------------------- For Applicant : Mr. Manoj Kumar Sinha, Advocate. ----------------------------------------------------------------------------------------------------

Hon'ble Shri Justice Rakesh Mohan Pandey Order on Board 23 .1 1 .2023

1.

This application has been filed for restoration of WPT No. 206 of 2023 which was dismissed for non-compliance of order dated 01.09.2023 whereby the petitioner was directed to pay process fee within a period of three days and there was a preemptory order. It appears that the petitioner failed to comply with the order dated 01.09.2023, therefore, the petition got dismissed.

2.

Learned counsel for the applicant would submit that due to inadvertence, process fee could not be paid within three days and thus he would pray for restoration of WPT No. 206 of 2023. 3. Taking into consideration the reasons assigned in the application, same

2 is allowed and WPT No. 206 of 2023 is restored to its original number, subject to payment of cost of Rs. 2,000/- to be paid to High Court Legal Aid Committee. (Rakesh Mohan Pandey) Judge Ajinkya

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