Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 169 of 2002 Petitioner :- M/S. Gaurav Traders Allahabad Respondent :- The Commissioner Of Trade Tax, U.P. Lucknow Petitioner Counsel :- Rakesh Ranjan Agrawal Respondent Counsel :- S.C. Hon'ble Bharati Sapru,J.
This revision has been filed by the assessee under
Section 11 of the U.P. Trade Tax Act for the
assessment year 1996-97 against the order of the
Tribunal 21.12.2001. The questions of law referred
to are hereunder :-
(i) Whether the Tribunal was correct not to consider that the delay in filing the
appeal was due to service of Assessment order on the ex-Accountant AJAI
KUMAR who neither gave the order to Proprietor nor informed and on
recovery of demand by Amin the Proprietor applied for certified copy of the
order on 13.4.1998 which was received on 13.5.1998 and appeal filed on
23.5.1998 and there was sufficient causes for condoning the delay.
(ii) Whether the Tribunal was correct to hold that delay could not be
condoned since the memo of appeal did not accompanied Section 5
application, ignoring that reasons for delay was mentioned in memo of appeal
and separate Section 5 application was not necessary in view of decision of
Gupta Bros. V/s C.T.T. 1995 UPTC 619.
(iii) Whether the Tribunal rightly dismissed the appeal without considering
that court of Tribunal should take liberal approach in the matter of delay
consideration.
The facts of the case are that an ex-partee order of
assessment was made on 7.11.1997. The assessee
filed an appeal, which was 40 days beyond time and
it was not accompanied by the application under
Section 5 of the Limitation Act. The appeal was
dismissed on this ground on 10.3.2000. The
Tribunal has upheld the order of the first appellate
authority by its order dated 21.12.2000.
However, considering the facts and circumstances
of the case a liberal view may be taken. The
assessee’s first appeal may be heard on merits and
in accordance with law provided the assessee files
an application under Section 5 of Limitation Act,
within a period of 10 days from the date of issuance
of a certified copy of this order. The order of the
Tribunal dated 21.12.2001 shall be kept in abeyance
till then.
With the above observations, this revision is
disposed of.
Order Date :- 22.1.2010
S.P.