TMI Blog1999 (3) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... etition. All these matters relate to the dismissal of the appeals and also the subsequent petitions for the restoration of the appeals. For better understanding, it is proper to refer to the relevant facts. 2.. Against the order of the Appellate Assistant Commissioner, the petitioner herein filed appeals in C.T.A. Nos. 551 of 1992 and 553 of 1992 before the Sales Tax Appellate Tribunal (AB), Coimbatore, along with some other appeals. These two appeals were dismissed for default on April 20, 1995. Later on, the appellant filed applications-C.T.M.P. Nos. 142 of 1995 and 143 of 1995 under section 9(2) of the Tamil Nadu Sales Tax Appellate Tribunal Regulations for restoration of appeals; petition also were dismissed for default on July 25, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Rafiq v. Munshilal AIR 1981 SC 1400 wherein the apex Court has observed that when a party who had engaged a counsel may be confident that his lawyer would look after his interest and such an innocent party who has done everything in his power and expected of him, should not suffer for the inaction, deliberate omission, or misdemeanour of his counsel. No doubt, sympathy should be shown when a party was not at fault for the event that occurred against him. But, in this case, the powers of the Appellate Tribunal has been considered by the authorities below and it has dismissed C.T.M.P. No. 121 of 1996 and another similar application (number is not given) but dealt in Ref. Nos. 668 of 1998 and 669 of 1998 stating that the Appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to any other miscellaneous petition. Therefore, the Appellate Tribunal has rightly found that no power was conferred on the Appellate Tribunal to restore a miscellaneous petition, under section 9(2) and also for condonation of delay in filing such a petition. The learned counsel does not dispute the fact that section 9(2) and 9(3) of the Appellate Regulations relates only to the restoration of the appeal. There is no other specific provisions for the restoration of any other miscellaneous petition. There is no inherent powers to the Appellate Tribunal for restoration of such petitions. Therefore, it cannot be said that the findings of the Appellate Tribunal that it has no powers to restore the dismissed petitions under section 9(2) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the subsequent petitions-C.T.M.P. No. 121 of 1996 and another petition for restoration of C.T.M.P. Nos. 142 of 1995 and 143 of 1995 are certainly maintainable under section 9(2) and 9(3) of the Appellate Regulations. This is a far-fetched argument which cannot stand the legal scrutiny for a moment. In the decision cited above, as the Revenue has the right to ask for enhancement of tax even in the appellate stage, it is stated therein that the appeal is a continuation of the process of assessment. What could be stated at the time of assessment could be raised in the appellate stage also, before the appellate authority. Therefore, it is stated that the appeal is a continuation of the process of assessment. But the petition filed to restore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal condoned the delay. It was held that, under section 5 of the Limitation Act which is applicable for condonation of delay, the Tribunal had powers to invoke section 5 of the Limitation Act. In AIR 1998 SC 3222 (N. Balakrishnan v. M. Krishnamurthy) also, the trial Court condoned the delay of 883 days in filing the application, but the High Court set aside the order on the ground that proper explanation was not given for the delay. The Supreme Court, agreeing with the findings of the trial court, had observed that the High Court was wrong in obstructing the findings of the trial court when it had given reasons for the condonation of the delay. Section 5 of the Limitation Act, 1963 is applicable to any appeal or any application excep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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