9911796707
TMI Blog1998 (4) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... d are directed against a common order dated June 9, 1997 passed by the Trade Tax Tribunal, Agra Bench III, Camp at Saharanpur. As the controversy raised in both these revisions is identical and arises from common facts it is convenient to decide both the revisions together. 2.. Having heard learned standing counsel in support of this revision, in my opinion, no case for interference has been mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resenting the appeals within time is essentially one of fact. The Tribunal has chosen to believe the version of the assessee. 3.. In Collector, Land Acquisition, Anantnag v. Mst. Katiji [1987] 66 STC 228 (SC); 1987 UPTC 2128 the Supreme Court has pointed out that in the matter of condoning delay liberal approach is called for. It was pointed out that ordinarily, a litigant does not stand to benef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee had deliberately failed to prefer the appeals within the prescribed period. The plea set up by the assessee was supported by a medical certificate. In absence of any material to the contrary which may justify the rejection of the medical certificate, the Tribunal, in my opinion, was fully justified, on facts, to condone the delay. The order under revision does not give rise to any question ..... X X X X Extracts X X X X X X X X Extracts X X X X
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