Mr. Laxmi Narayan Shivhare vs. Principal Commissioner Of Income Tax (Central)

MCC/1397/2025HC Madhya Pradesh01 May 2025Author: HON'BLE SHRI JUSTICE VIVEK RUSIA2 pages

For Petitioner: Vijay Kumar MishraFor Respondent: Deputy Solicitor General

AI SummaryRemanded

What did the High Court hold?

The High Court of Madhya Pradesh at Jabalpur condoned the delay of 86 days in filing the Miscellaneous Civil Case (MCC) No. 1397 of 2025, allowing the application for condonation of delay. Consequently, the Court set aside the order dated 16.10.2024, which had led to the dismissal of Income Tax Appeal No. 58/2024. The Court ordered the restoration of Income Tax Appeal No. 58/2024 to its original number. The petitioner was directed to cure any defects in the appeal within one week. The MCC was disposed of accordingly, and the registry was directed to place the order with the record of the restored Income Tax Appeal.

What were the facts?

The petitioner, Mr. Laxmi Narayan Shivhare, filed an application for condonation of delay of 86 days in filing Miscellaneous Civil Case (MCC) No. 1397 of 2025. The MCC was filed seeking restoration of Income Tax Appeal No. 58/2024, which had been dismissed for non-compliance with a common order dated 16.10.2024. The respondent is the Principal Commissioner of Income Tax (Central). The High Court of Madhya Pradesh at Jabalpur considered the application for condonation of delay and the petition for restoration.

What were the issues?

1. Whether the delay of 86 days in filing the Miscellaneous Civil Case (MCC) should be condoned. This is a procedural issue concerning the administration of justice. 2. Whether the Income Tax Appeal No. 58/2024, dismissed for non-compliance with a common order dated 16.10.2024, should be restored to its original number. This is an issue of mixed law and fact, turning on the court's discretion to set aside previous orders based on averments made. Assessee's Arguments: The petitioner, through their advocate, sought condonation of delay and restoration of the appeal, presumably arguing that sufficient reasons existed for the delay and non-compliance, as reflected in the averments made in the petition. Revenue's Arguments: The respondent, represented by their advocates, did not record any specific arguments against the condonation of delay or the restoration of the appeal in the provided judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF MADHYA PRADESH AT JABALPUR BEFORE HON'BLE SHRI JUSTICE SANJEEV SACHDEVA & HON'BLE SHRI JUSTICE VINAY SARAF ON THE 1st OF MAY, 2025 MISC. CIVIL CASE No. 1397 of 2025 MR. LAXMI NARAYAN SHIVHARE Versus PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) Appearance: Shri Mallikarjun Khare - Advocate for the petitioner. Shri H.S.Gupta - through video conferencing and Shri Devendra Kumar Prajapati - Advocates for the respondent.

ORDER Per: Justice Sanjeev Sachdeva IA No.8903 of 2025 This is an application for condonation of delay of 86 days in filing the present appeal.

For the reasons stated in the application, delay in filing the MCC is condoned and IA stands allowed. MCC No.1397 of 2025 Petitioner seeks restoration of Income Tax Appeal No.58/2024 that was dismissed for non-compliance of common order dated 16.10.2024. In view of the averments made in the petition, order dated 16.10.2024 is set aside. Income Tax Appeal No.58/2024 is restored to its original number. 1 MCC-1397-2025 NEUTRAL CITATION NO. 2025:MPHC-JBP:20127 (SANJEEV SACHDEVA) JUDGE (VINAY SARAF) JUDGE Petitioner shall cure the defects within one week, if any. Accordingly, the MCC is disposed of. Registry is directed to place the copy of this order along with the record of Income Tax Appeal No.58/2024. TG /-

2 MCC-1397-2025 NEUTRAL CITATION NO. 2025:MPHC-JBP:20127

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