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Rajasthan High Court · body

2015 DIGILAW 511 (RAJ)

Deepak Vegpro 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 complete notices were not filed despite grant of time on 02.04.2012. This Restoration Application has been filed with delay of 727 days. We find that despite the dismissal of the Appeal for not filing the complete notices on 02.04.2012, the applicant had not filed complete notices, and has not cared to file the complete notices, even with the present application. 2. The ground for condonation of delay of 727 days for not filing the complete notices is that the appellant was not aware of the dismissal of the appeal. 3. On 02.04.2012, the Court passed the order that “two weeks' time, as prayed for, is allowed to learned counsel for the appellant to do the needful in the matter, failing which the appeal shall stand dismissed automatically without further reference to the Court”. The order shows that the counsel for the appellant was fully aware of the order dated 02.04.2012 and its consequences. It is thus, difficult to believe that he was not aware of the consequential dismissal of the appeal for last three years. 4. We do not find any good ground to condone the delay of 727 days in filing the restoration application. 5. The Restoration Application is thus, dismissed.