Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2014 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 1205 - ALLAHABAD HIGH COURTImposition of tax liability - Bar of limitation - Whether Tribunal was justified in confirming order of Deputy Commissioner (Appeal) IInd, Trade Tax, Allahabad rejecting appeal on the ground of limitation and declining to condone delay - Held that:- Normally, this court does not favour a lax litigant who sleeps over his rights but in the present case, from the facts stated it appears that there was some serious confusion with regard to date fixed before Assessing Authority, which resulted in non appearance of the assessee. Since the order passed by Assessing Authority was not immediately known to the assessee and therefore, some delay occurred which was aggravated due to illness of assessee - assessee should not be non suited only on the ground of limitation and particularly when appeals are against ex parte orders and instead ends of justice would be met if the delay is condoned subject to payment of cost of Rs.100/- to the revenue in each set of the revision - Decided partly in favour of assessee.
|