INCOMETAX OF COMMISSIONER Vs. KRISHI UPAM MANDI SAMITI

JUDGEMENT

(1.) There is delay of 30 days in filing restoration application.

(2.) For the reasons stated in the application filed under section 5 of the Limitation Act duly supported by affidavit, delay of 30 days is condoned. Application under Section 5 of the Limitation Act stands allowed.

(3.) The appeal was dismissed for non-compliance of the order of this court dated 05.09.2011. The case was dismissed due to mistake of the counsel. Litigant may not suffer for the mistake of the counsel.