2024 (10) TMI 761 - HC - Income Tax

Condonation of delay in filing an application for restoration of a dismissed Order - petitioner submits that due to mistake on part of counsel for the petitioner, default was not cured and application for condonation of delay was not filed, which resulted in dismissal of ITA. He further submits that the said mistake was bona fide, therefore, this ITA, which is duly supported by an affidavit deserves to be allowed. HELD THAT - The reasons assigned by learned counsel for the applicant appear to be genuine and bona fide. Looking to the nature of cause and bona fide intents as well as settled law that for the fault of the counsel, the litigant should not be made to suffer. A suggestion has been given to counsel for the applicant to invest one hour of community service while visiting Mercy Home namely Madhav Andha Ashram, (Gwalior) with some food items/snacks of Rs. 1000/- and spend one hour with the children/ inmates/ families, who are of humble background and are being taken care of by the NGO/Society sponsored by State Government. This community service of one hour would not only be satisfying to the soul but would also give a message to the differently abled children that society and its members care for them and that they are not considered as the children of the Lesser God. Therefore, keeping the said spirit, counsel for the applicant is directed to submit a report regarding their visit to the Mercy Home within fifteen days elaborating their experience and status of mercy home with suggestions, if any, in the litigation which is going to be restored by this order.

Summary

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.