TMI Blog2015 (5) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... their business activities and the person in charge is an old man more than 85 years of age. The lapse and default on the part of the appellant, because of the delay in depositing ₹ 2 lakhs is accepted. It is pointed out that the total quantum of additions, which were subject matter of challenge before the Appellate Tribunal is ₹ 39,40,971/-. It is submitted that in case the appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on in charge, we are inclined to allow the appeal and to answer the question of law in favour of the appellant. - appeal is restored to be decided on merits by the Appellate Tribunal, Value Added Tax - Decided in favour of assessee. - St. Appl. 56/2014 - - - Dated:- 17-10-2014 - Sanjiv Khanna And V. Kameswar Rao,JJ. For the Petitioner : Mr. A. K. Babbar, Advocate with Mr. Surinder Kumar, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led before the Appellate Tribunal. 4. By order dated 12.06.2007 of the Appellate Tribunal, Value Added Tax, the appellant was directed to deposit ₹ 2 lakhs as a precondition for hearing and deciding the appeal on merits. The said pre-condition imposed has been upheld by the High Court. In the meanwhile, the appellant deposited ₹ 40,000/- and ₹ 45,000/- on 28.09.2007 and 30.10. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 years of age. The lapse and default on the part of the appellant, because of the delay in depositing ₹ 2 lakhs is accepted. It is pointed out that the total quantum of additions, which were subject matter of challenge before the Appellate Tribunal is ₹ 39,40,971/-. It is submitted that in case the appeal is not heard and decided on merits, the appellant will be burdened with the huge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re inclined to allow the appeal and to answer the question of law in favour of the appellant. The question of law is accordingly decided. The appeal is restored to be decided on merits by the Appellate Tribunal, Value Added Tax. To cut short the delay, the parties are directed to appear before the Appellate Tribunal, Value Added Tax on 26.11.2014, when a date of hearing will be fixed. Order das ..... X X X X Extracts X X X X X X X X Extracts X X X X
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