TMI Blog2014 (1) TMI 1205X X X X Extracts X X X X X X X X Extracts X X X X ..... lax litigant who sleeps over his rights but in the present case, from the facts stated it appears that there was some serious confusion with regard to date fixed before Assessing Authority, which resulted in non appearance of the assessee. Since the order passed by Assessing Authority was not immediately known to the assessee and therefore, some delay occurred which was aggravated due to illness o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been taken together and are being decided by this common judgment. 2. I have heard Sri Kunwar Saksena, learned counsel for the revisionist and learned Standing Counsel for the opposite party. 3. In all these revisions, question up for consideration is: i. Whether Tribunal was justified in confirming order of Deputy Commissioner (Appeal) IInd, Trade Tax, Allahabad rejecting appeal on the grou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed by Assessing Authority was in violation of principles of natural justice but since assessee had no information, therefore, there occurred some delay in filing appeal, which should be condoned. The appellate authority, however, rejected appeals no.712 of 1999, 224 of 2000, 724 of 1999 and 726 of 1999 being barred by time and appeals no.727 of 1999, 728 of 1999, 725 of 1999 and 723 of 1999 wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity and even application under Section 30 was dismissed for non appearance and delay in filing appeal occurred due to lack of information and further due to illness on the part of assessee. 7. Normally, this court does not favour a lax litigant who sleeps over his rights but in the present case, from the facts stated it appears that there was some serious confusion with regard to date fixed befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are hereby set aside and delay in filing appeals before first appellate authority is hereby condoned, subject to deposit of cost of Rs.100/- for each set of revision with the revenue within two months from today. 11. The revisions are accordingly allowed subject to compliance of aforesaid direction and the matter is remanded to the first appellate authority to decide appeals of assessee, noted a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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