- (1.) THESE five restoration applications, being related to the similar nature Income -Tax Appeals and having been moved on similar nature grounds, have been considered together; and are taken up for disposal by this common order.
(2.) THE learned counsel for the applicant submits that in the related Income Tax Appeals, so far the major defect as regards filing of the certified copy of the impugned order is concerned, the Department had already moved the applications for dispensing with the same in view of the fact that the certified copy of the common order had already been filed in the main appeal, preferred in relation to ITA No. 339/Jodh/2011. The learned counsel further submits that as regards the other minor defects, steps have been taken today and defects have been removed. The learned counsel has further prayed that the objection as regards attestation of the copies of orders by the Oath Commissioner, as pointed out in some of these appeals may be waived for the copies having been signed by the officials of the department. Having regard to the submissions made and subject to all just exceptions, such defect pointed out by the Office is waived.
(3.) HAVING considered the submissions made in these applications seeking restoration supported by the affidavit of the counsel; and taking note of the steps taken on behalf of the appellant, we are satisfied that the default in compliance of the requirements of the orders earlier passed in the related Income Tax Appeals had been for bona fide reasons and not intentional; and it shall be in the interest of justice to restore the appeals to their number for consideration in accordance with law.;