9911796707
TMI Blog1985 (4) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... e Sales Tax Tribunal, U.P., Allahabad Bench, Allahabad, relating to assessment year 1975-76 in respect of an order passed under section 13-A of the U.P. Sales Tax Act (hereinafter referred to as the Act). It appears that an appeal was filed by the Commissioner of Sales Tax against the judgment dated 13th January, 1982, passed by the first appellate authority before the Tribunal which dismissed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sal of the appeal so that the copies may be served on the opposite parties. Sub-rule (4) of rule 67 says that if the memorandum of appeal is not in order or is not presented according to the prescribed procedure, it shall be rejected. From a perusal of the order passed by the Tribunal it does not appear that what was the defect in the appeal presented by the department, whether it was not accompan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resentative that the mistake was inadvertent. In view of the aforesaid fact the Tribunal was not justified in rejecting the appeal on that ground. In the result the revision succeeds and is allowed. The order of the Tribunal is quashed and the case is remanded back to the Tribunal to decide the appeal afresh in the light of the observations made above. Since the assessee is not represented throug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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