High Court of Gujarat

SHITAL PARESH SONIversusINITIATING OFFICER, DCIT (BENAMI PROHIBITION)

Decided: 10 February 2026
Disposal: 53-ALLOWED / GRANTED @ ADM.STAGE
Bench: M K THAKKER

Holding

The Court held that the first appeal may be restored provided the applicant removes the office objections within the stipulated time.

Summary

Shital Parsh Soni filed a first appeal (No. 31373 of 2023) which was dismissed by the High Court for failure to remove an office objection. The applicant then moved a miscellaneous civil application seeking restoration of that appeal. The learned counsel, Mr. Mohit R. Balani, assured the Court that the outstanding office objections would be cleared within one week. The Court, considering this undertaking, allowed the restoration application and ordered the first appeal to be reinstated to its original file. The Registry was directed to list the main matter for hearing, and the Court warned that any further failure to remove the objections would result in dismissal for default.

Issues considered

Whether a first appeal dismissed for non‑removal of an office objection can be restored on the applicant's undertaking to remove the objection within a stipulated time?

Subjects

Restoration of appeal
Office objection
Default dismissal
Civil Procedure
High Court order

Judgment

           C/MCA/365/2026                                                        ORDER DATED: 10/02/2026




             IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
       R/MISC. CIVIL APPLICATION (FOR RESTORATION) NO. 365 of 2026
                        In F/FIRST APPEAL/31373/2025
   ==========================================================
                              SHITAL PARESH SONI
                                      Versus
              INITIATING OFFICER, DCIT (BENAMI PROHIBITION) & ANR.
   ==========================================================
   Appearance:
   MR MOHIT R BALANI(12259) for the Applicant(s) No. 1
   ==========================================================
      CORAM:HONOURABLE MRS. JUSTICE M. K. THAKKER
                       Date : 10/02/2026
                        ORAL ORDER


        1. It is submitted by the learned advocate Mr.Balani that the
             First Appeal              came to be dismissed for non-removal of
             o!ce objection and if the present application would be
             allowed and matter would be restored to its original %le
             then all o!ce objection would be removed within a period
             of one week from today.

        2. Considering                the submissions, present application is
             allowed. F/First Appeal No.31373 of 2023 is restored to its
             original %le. Registry is directed to list the main matter in
             seriatim.

        3. It is clari%ed that if the o!ce objections would not be
             removed again, within a time stated by the learned
             advocate, then the matter would be dismissed for default
             without the further reference to this Court.




                                                                                        (M. K. THAKKER,J)
   M.M.MIRZA
Original copy of this order has been signed by the Hon'ble Judge.
Digitally signed by: MUDDASAR MUSTAKBHAI MIRZA(HC01407), PRIVATE SECRETARY, at High Court of Gujarat on 10/02/2026 18:00:56



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Lawyer court records for this case

Associated through the court’s case reference.

Mohit R Balani