Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 993 of 2001 Petitioner :- M/S Ram Shiromani Thekedar Respondent :- The Commissioner Of Trade Tax, U.P., Lucknow Petitioner Counsel :- Rajes Kumar,Krishna Agrawal,R.R. Kapoor Respondent Counsel :- S.C. Hon'ble Bharati Sapru,J.
This revision has been filed by the assessee for the
assessment year 1992-93 against the order passed
by the Tribunal dated 22.5.2001 by which it has
rejected assessee’s appeal.
The questions of law referred to are hereunder:
“(i) Whether on the facts and in the circumstances
of the case the Tribunal is legally justified in
rejecting the application for condonation of delay
and the appeal as barred by limitation ?
(ii) Whether service of order on Advocate was valid
service and appeal could be treated filed beyond
time ?
I have heard learned counsel for the both side at
length.
Subject to deposit of Rs.5000/- before the Tribunal,
the delay is condoned by this Court. The appeal of
the assessee may be heard and disposed of on merit
within a period of three months from the date of the
production of a certified copy of this order. A
certified copy of this order shall be placed before
the Tribunal within three weeks.
This revision is disposed of.
Order Date :- 21.1.2010
AKJ