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2015 (10) TMI 974 - HC - VAT and Sales TaxValidity of impugned order - Appeal dismissed for want of prosecution - Held that:- Tribunal was requested to correct its order and on the ground that it causes prejudice. There as well the Tribunal found that despite several opportunities, no evidence could be produced with regard to the destruction of books of accounts in floods and that plea, therefore, is not substantiated. Surely, this is not a case where the judgment of the Supreme Court in the case "Balaji Steel ReRolling Mills" (2014 (11) TMI 531 - SUPREME COURT) would come to the aid or assistance of the petitioner. Once the dismissal of the appeal by the Appellate Authority is not for want of prosecution or for want of attendance but by dealing with the merits of the matter including the claim that there are no records available because of destruction by floods, then, the principle in "Balaji Steel ReRolling Mills" (supra) can have no application. That was a case where the Hon'ble Supreme Court found that the dismissal for want of prosecution simplicitor and without any adjudication on merits, is a course impermissible and unknown to the appellate power under the Income Tax Act,1961, the Central Excise Act,1944 and which are pari materia provisions. This judgment of the Hon'ble Supreme Court and equally our orders following it, cannot have any application to the facts and circumstances of the present case. It is distinguishable. - Decided against assessee.
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