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of <h1>Restoration Granted After Delay Condoned; Counsel Ordered to Perform Community Service for Non-Compliance.</h1> <h3>Principal Commissioner of Income Tax Gwalior Versus M/s. Khajuraho Builders And Construction Pvt. Ltd.</h3> Principal Commissioner of Income Tax Gwalior Versus M/s. Khajuraho Builders And Construction Pvt. Ltd. - 2024:MPHC - GWL:17258 Issues:Condonation of delay in filing an application for restoration of a dismissed case.Analysis:The judgment pertains to an application for condonation of delay in filing a restoration application for a dismissed case. The applicant sought restoration of ITA No. 89/2024, which was dismissed due to non-compliance with a previous order. The counsel for the petitioner admitted the mistake on their part, leading to the default and subsequent dismissal of the ITA. The court acknowledged the genuine and bona fide reasons presented by the counsel, citing precedents that the litigant should not suffer due to the fault of the counsel. The application for restoration was allowed based on the nature of the cause and the bona fide intent of the applicant.The judgment also includes a unique direction for the counsel of the applicant to engage in one hour of community service at a specified location, providing food items and spending time with the individuals there. This community service was suggested as a non-punitive measure, emphasizing the importance of social responsibility and care for the less privileged members of society. The counsel readily accepted this suggestion, showcasing a graceful disposition towards the directive.Furthermore, the judgment delves into the concept of 'Social Audit,' urging responsible individuals in various fields to visit institutions housing individuals with disabilities, orphans, and other vulnerable groups. The aim is to raise awareness about their living conditions and contribute to their well-being, integrating them into mainstream society. The court highlighted the importance of effective implementation of Social Audit to ensure the welfare of inmates and hold management of such institutions accountable for their actions.In conclusion, the judgment allows the restoration of the case subject to compliance with the directed community service and submission of a report detailing the counsel's visit to the specified location. The restoration of ITA No. 89/2024 is contingent upon fulfilling these requirements, emphasizing the court's commitment to social responsibility and justice for marginalized members of society.
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