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2019 (2) TMI 1290 - HC - VAT and Sales TaxCondonation of delay in filing revision - proceedings taken by the AO for rectifying an apparent mistake that occurred in the order of the AO - Held that:- The proceedings taken by the AO was not at all relevant for filing a revision from the order of the Tribunal dated 30.08.2016. It is also pertinent that it was not the AO's duty to file an appeal. The Deputy Commissioner (Law) is the proper person to decide as to whether an appeal is to be filed or not. On arriving at such an opinion, the Deputy Commissioner usually makes a request to the Advocate General's office, on which the Special Government Pleader (Taxes) takes a call as to whether the appeal has to be filed or not. The Deputy Commissioner (Law) would not have been apprised of the proceedings taken by the AO; nor is that necessary. A mistake in TIN number would not disentitle the filing of a revision before this Court. The filing of an appeal is also the responsibility of the Deputy Commissioner (Law) and not of the AO - the application for delay condition is rejected.
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