'//^^' I ?. f HIGH COURT OF CHHATTISGARH AT BILASPUR (Division Bench) Coram: Hon' ble Shri T.P. Sharma, & Hon' ble Shri R.N. Chandrakar, JJ nfl.C.C.No. 491 of 2011 Applicant appellant c L. Respondent Revenue Sunita Finlease Ltd., 2/509 Chiruldih Ward, Opp. Raj Kumar College, Raipur (CG). Vs. Assistant Commissioner of Income Tax, Circle -1 (2), Raipur (CG). (Application for restoration of Tax Case (PR) No. 1684 of 2007) Present: Ms. Smriti Sharma, counsel forthe applicant. Mr. Amit Shrivastava, counsel for respondent on advance copy. Oral Order (Passedon 18-8-2011) PerT.P.Sharma.J. Heard. The application for restoration ofTax Case (PR) No. 1684/2007 which was dismissed by this court vide order dated 16-3-2011 for non-compliance of the order dated 16-3-201 1 perused. Also heard on I.A.No.1/2011, application for condonation of delay in filing the instant petition. Learned counsel for the applicant submits that on account of sad demise in the family of appellant's counsel Shri Neelabh Dubey, counsel has not complied with the order dated 16-3-2011 and as such default has not been made good as pointed out by the registry and as a result of such non- -2-- compliance within stipulated period, the petition has been dismissed without further reference to the bench. On due consideration, we are of the view that the applicant has been able to explain the delay in filing the instant petition and has also explained the ground for such non-compliance/not making good the default as pointed out by the registry. Consequently, I.A.No.1/2001 is allowed and delay in filing the instant petition iscondoned. Accordingly, M.C.C.No. 491 of 2011 is allowed and Tax Case (PR) No. 1684 of 2007 is directed to be restored to its original number. No order as to costs. Sd/- T.P. Sharma Judge Sd/- R.N. Chandrakar Judge Raju