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2019 (5) TMI 1042 - HC - VAT and Sales TaxCondonation of delay in filing appeal - Validity of assessment order - the Assistant Commissioner (Appeals) rejected the appeal on two grounds: the petitioner did not file any delay condonation petition; nor has the petitioner appeared before the appellate authority on the appointed date to explain the delay - HELD THAT:- The Ext.P6 cannot be treated as an order suffering from any legal infirmity. The only ameliorating factor here is that the matter has not been decided on merits though it involves huge amounts; perhaps the petitioner may have to blame substantially itself for this. Ext.P3 seems to be an application for delay condonation, but it does not contain any details. And for the petitioner's absence on the appointed date, the counsel pleads his own reasons-ill health. It only serves the interest of justice if this Court sets aside the Ext.P6 and provides one last opportunity to the petitioner to set out in detail the grounds for the delay and then invite a speaking order from the appellate authority. Matter remanded to the appellate authority on the condition that the petitioner should pay 20% of the disputed tax in one month's time - appeal allowed by way of remand.
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