Jharkhand High Court
The Union Of India & Anr vs M/S Value Added Futuristic Management ... on 12 June, 2024
Author: Rongon Mukhopadhyay
Bench: Rongon Mukhopadhyay, Deepak Roshan
IN THE HIGH COURT OF JHARKHAND AT RANCHI
Civil Review No. 92 of 2022
The Union of India & Anr. --- --- Petitioners
Versus
M/s Value Added Futuristic Management Pvt. Ltd. --- --- Respondent
---
CORAM: Hon'ble Mr. Justice Rongon Mukhopadhyay
Hon'ble Mr. Justice Deepak Roshan
---
For the Petitioners : Mr. Kumar Vaibhav, Sr.S.C.
For the Respondent : M/s. Sumeet Gadodia, Shilpi Gadodia,
Ritesh Kumar Gupta, Shruti Shekhar
& K. Hari, Advocates
---
I.A. No.5561 of 2024
06/12.06.2024 Heard Mr. Kumar Vaibhav, learned counsel for the petitioners and
Mr. Ritesh Kumar Gupta, learned counsel appearing for the respondent.
This application has been preferred by the petitioners for
condoning delay of 124 days in filing the civil review petition, though it appears
that the stamp reporter has not pointed out the exact delay in filing of the review
petition in absence of the certified copy of the order which is being sought to be
reviewed.
Learned counsel for the petitioners has submitted that after the
handing over of the present file, he has filed an application seeking for certified
copy of the order which is being sought to be reviewed by the petitioners, but till
date the certified copy has not been available to him and as such as per his own
calculation he has filed a limitation application giving reference to the fact that
there has been a delay of 124 days in filing the petition.
On consideration of the reasons assigned in the instant application
and the order we intend to pass in Civil Review No. 92/2022, we are inclined to
condone the delay. Accordingly, I.A. No.5561 of 2024 stands disposed of.
This application has been preferred by the petitioners for review
of the judgment dated 14.07.2022 passed in W.P.(T) No.1949 of 2021 wherein
the writ petition preferred by the respondent herein was partly allowed by
holding the second declaration dated 23rd January 2021 filed by the
respondent herein under Section 4 of the Direct Tax Vivad Se Vishwas Act,
2020 as nonest in the eyes of law with a further direction to give effect to the
certificate dated 20.1.2021 issued pursuant to first declaration dated
24.12.2020 filed by the respondent under Section 4 of the said Act.
Though several grounds have been enumerated by the learned
counsel for the petitioners seeking review of the judgment dated 14.07.2022
passed in W.P.(T) No.1949 of 2021 but on a perusal of the grounds upon which
the review of the said judgment has been sought for, we find that the said
grounds have already been considered and dealt with in the judgment dated
14.07.2022 passed in W.P.(T) No.1949 of 2021. Learned counsel for the
petitioners has failed to point out any error apparent on the face of the record
to undertake the exercise of review of the judgment dated 14.07.2022 passed
in W.P.(T) No.1949 of 2021.
On consideration of the aforesaid facts therefore, we do not find
any reason for reviewing of the judgment dated 14.07.2022 passed in W.P.(T)
No.1949 of 2021 and consequently we dismiss this application. Pending
interlocutory application, if any, stands closed.
(Rongon Mukhopadhyay, J.)
(Deepak Roshan, J.)
Shamim/
