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2019 (5) TMI 646 - PUNJAB AND HARYANA HIGH COURTDelay in filing appeal or not? - Whether there was infact a delay in filing appeal before the first appellate authority when the appellant filed application for rectification but the same was not entertained and appeal had to be filed without any copy of order? HELD THAT:- The appellant had moved the said rectification application followed by the applications dated 14.10.2013 and 16.12.2013 only to cover up the delay in filing the first appeal and to create a ground for condonation of delay in filing the appeal - As per Section 19 of the Act, the rectification of an order can be done if there is clerical or arithmetical mistake apparent from the record of the case. By moving the rectification applications, the appellant sought benefit of ITC claim for higher amount than that allowed by the Assessing Authority under the Act. Further, the rectification could be done by the Assessing Authority within two years from the date of supply of copy of the order. The copy of the assessment order dated 4.2.2011 was supplied to the appellant on 11.4.2011 and, therefore, the rectification order could be passed upto 11.4.2013 only. However, the appellant filed the first appeal on 27.12.2013 for which no explanation was furnished by it. Since no explanation muchless satisfactory explanation was furnished, the Tribunal has rightly dismissed the appeal. Appeal dismissed - decided against appellant.
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