TMI Blog2015 (3) TMI 1045X X X X Extracts X X X X X X X X Extracts X X X X ..... al jurisdiction. - Decided against appellant. - Trade Tax Revision No. 110 of 2014 - - - Dated:- 13-10-2014 - Hon'ble Manoj Kumar Gupta,JJ. ORDER This revision under section 58 of the U.P. Value Added Tax Act, 2008 (hereinafter referred to as the 'Act'), is directed against the order dated 3rd July 2014 passed by the Tribunal in appeal No. 184 of 2014 condoning the delay in filing of the appeal by the Revenue and also the order dated 26th July 2014 (allegedly dispatched on 28th July 2014) rejecting the application for providing further opportunity of hearing. It appears that against the penalty order dated 3rd January 2011 by the Assessing Authority, the revisionist herein, filed an appeal before the Additional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccordingly, the limitation would start running from 8th June 2011. He has placed reliance on judgment of the Apex Court dated 24th March 2014 in Special Leave Petition (Civil) No. 6609-6613 of 2014 - Brijesh Kumar Versus State of Haryana. I have considered the submissions made by learned counsel for the revisionist and perused the record. Indisputably, the Ist Appellate Authority decided the appeal by judgment dated 5th May 2011. According to the revisionist, the copy of the judgment dated 5th May 2011 was received by the Assessing Authority on 8th June 2011 and, as such, the limitation would start running from the said date. However, according to the revenue, the judgment was received in the office of the State representative on 13th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Acquisition Officer, AIR 1988 SC 897 wherein, it is held as under: - Therefore, in assessing what, in a particular case, constitutes 'sufficient cause' for purposes of Section 5 it might, perhaps, be some what unrealistic to exclude from the considerations that go into the judicial verdict, these factors which are peculiar to and characteristic of the functioning of the Government. Governmental decisions are proverbially slow encumbered, as they are, by a considerable degree of procedural red-tape in the process of their making. A certain amount of latitude is, therefore, not impermissible. It is rightly said that those who bear responsibility of Government must have 'a little play at the joints'. Due recognition of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the law laid down by the Apex Court in this regard, I am of the opinion that this is not a fit case for interference in exercise of revisional jurisdiction. As regards, the judgment of the Apex Court in the case of Brijesh Kumar (supra), it may be noted that therein there was inordinate delay of 10 years 2 months and 29 days in filing the appeal before the High Court. The application for condonation of delay was rejected by the High Court by recording categorical finding that sufficient grounds for condoning the delay do not exist. In the aforesaid background, the Apex Court held that in case delay is not properly and satisfactorily explained, the Court can not condone the delay on sympathetic grounds alone. However, in the facts of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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