HIGH COURT OF CHHATTISGARH AT BiLASPUR Coram:- Hon'ble Shri Dhirendra Mishra & Hon'ble Shri R.N. Chandrakar. JJ Appjicant (Appellant) Non-apDlicant (Respondent) M.C.C. No.253/2010 Assistant Commissioner of Income Tax, 1 (1) Raipur (CG) Versys Smt. Jyoti Gupta, C/o M/s. Sunita Global Ltd. H.No.510, Opp. Rajkumar College, G.E. Road, Raipur (CG) ApDlication for restoration of Tax Case flncome Tax Appea!) No.53/2008 Present: Shri Rajeev Shrivastava, counsel for the applicant. Oral Order (Passed on 5tf1of May, 2010) Per Dhirendra IVIishra. J:- Heard on I.A. No.01/2010 for condonation of delay in fiiing the restoration application. (2) On due consideration of the reasons assigned in the application, which is also supported by affidavit ofthe appiicant, I.A. No.01/2010 is allowed. Delay in filing the application is condoned. (3) Aiso heard on application for restoration. (4) Tax Case No.53/2008 has been dismissed for non-compliance of the order dated 13.01.2010. By the aforesaid order, the appellant was allowed two weeks' time to remove the defauit as pointed out by the Office. It was directed that if the defauit is not removed within the aforesaid period, the appeal itself shall stand dismissed without further reference to the Bench and accordingly, the appeal has been .^ dismissed on account of non-compliance of the order dated 13.01.2010. (5) Learned counsel for the appellant submits that the amendment in the memo of appea! could not be incorporated within time as the counsel for the Department did not have Vakaiatnama of the appeai. (6) For the reasons mentioned in the application, which is supported by the affidavit of the Commissioner of the Income Tax, application for restoration is allowed. The appellant shall carry out amendment during the course of the day. (7) In view of the above, the M.C.C. stands disposed of. Sd/- Sd/- Dhirendra Mishra Judge Priya R.N. Chandrakar Judge .s