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Rajasthan High Court · body

2015 DIGILAW 510 (RAJ)

S. N. Kapoor Exports v. Income-Tax Appellate Tribunal

2015-02-25

PRAKASH GUPTA, SUNIL AMBWANI

body2015
Judgment 1. The Income Tax Appeal was dismissed on the ground that the paper book sets were not filed despite grant of time on 23.07.2012. This Restoration Application has been filed with delay of 623 days. We find that despite the dismissal of the Appeal for not filing the paper book on 23.07.2012, the applicant had not filed paper book, and has not cared to file the paper book, even with the present application. 2. The ground for condonation of delay of 623 days for not filing the paper book is that the appellant was not aware of the dismissal of the appeal. 3. On 23.07.2012, the Court passed the order that “let the paper book set be filed within a period of two weeks, failing which the appeal shall stand dismissed automatically without further reference to the Bench”. The order shows that the counsel for the appellant was fully aware of the order dated 23.07.2012 and its consequences. It is thus, difficult to believe that he was not aware of the consequential dismissal of the appeal for last more than two years. 4. We do not find any good ground to condone the delay of 623 days in filing the restoration application. 5. The Restoration Application is thus, dismissed.