Commissioner of Income Tax-III vs. M/s. S.P. Office Needs Private Limited

1 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR MCC No. 582 of 2013 Assistant Commissioner of Income Tax, Raipur, Chhattisgarh ---- Petitioner Versus Betul Oils and Flors Ltd. Raipur, Chhattisgarh ---- Respondent (Cause-title taken from Case Information System) For Applicant

: Ms. Naushina Afrin Ali, Advocate. For Respondent : None. Hon'ble Shri Arup Kumar Goswami, Chief Justice Hon'ble Shri

Gautam Chourdiya

, Judge

Judgment on Board Per

Arup Kumar Goswami, Chief Justice

09 .03.2022

Heard Ms. Naushina Afrin Ali, learned counsel for the applicant. 2. Registry has pointed out that no application for condonation of delay in support of restoration of the petition, registered as TAXC No. 3559 of 2009, which was dismissed by the Registry on 01.04.2010 in view of an order of this Court dated 21.01.2010, wherein this Court had observed that if the defect pointed out by the Registry was not removed within the stipulated period of three weeks, appeal would stand dismissed automatically without reference to the Bench, is filed.

2 3. In view of the order proposed to be passed in view of submission of Ms. Ali, there is no necessity of filing any such application in support of the restoration petition. 4. Ms. Ali submits that the writ petition was filed in connection with assessment year 2000-2001 for an amount of Rs.18,31,510/-. She has submitted that in view of the notification issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, dated 08.08.2019, the application registered as TAXC No. 3559 of 2009 is not maintainable as the monetary limit for filing an appeal in income tax cases so far as the High Court is concerned is Rs.1 crore. She further points out that prior to the aforesaid notification, another notification was issued on 11.07.2018, whereby, while fixing the monetary limit at Rs.50 lac, it was indicated that the same would have effect in relation to pending cases as well. 5. In view of the submissions made, there is no point in restoration of the petition, which was dismissed on default. 6. Taking that view, MCC No. 582 of 2013 is dismissed. Sd/- Sd/- (Arup Kumar Goswami) (Gautam Chourdiya) Chief Justice Judge Hem