TMI Blog2015 (12) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent. - Thereafter between 05.11.2013 to 02.12.2013, second legal opinion was obtained from another counsel. On 05.12.2013, approval of Commissioner (VAT) was obtained for filing the petition in the High Court. On 24.12.2013, documents were delivered to the Advocate for preparation and filing of the appeal. On 23.05.2014, the counsel who was entrusted with the filing of the appeal, returned the file and the same was entrusted to another counsel. On 28.08.2014, the file was sent to the Lt. Governor for approval of appointment of the Special Counsel. On 03.01.2015, the Special Counsel was requested to prepare and file the appeal in the High Court. - department proceeded in a very casual manner in the filing of the present appeal. The e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed but by 30.06.1998 as no orders were passed, the re-assessment proceedings became time barred resulting in abandonment of the reassessment proceedings. 5. Thereafter Assistant Commissioner, Zone-I issued notice dated 01.07.1998 under Section 46 of the Act proposing to revise the assessment order dated 18.04.1996. On 26.03.2001, the original assessment order was revised, leading to filing of an appeal by the respondent before the Appellate Tribunal. 6. By the impugned order dated 20.09.2012, the Appellate Tribunal relying on the earlier decision of a coordinate bench of the Tribunal has held that the impugned suo moto revision notice dated 01.07.1998 and the suo moto revision order dated 11.07.2000 deserve to be quashed and were acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter has been taken up accordingly. 24.12.2013 Documents delivered to Shri H.C. Bhatia, Advocate for preparation of Appeal Petition and filing before High Court of Delhi. 23.05.2014 Shri H.C. Bhatia returned the file and the file was entrusted to Shri Raj K. Batra, for doing the needful. 28.08.2014 The file is sent to Lt. Governor for approval of the appointment of Shri Raj K. Batra as Special Counsel. 03.01.2015 Shri Raj K. Batra, Special Counsel, is requested to prepare and file the appeal in the High Court of Delhi. 8. The reason mentioned by the appellant, that the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the counsel who was entrusted with the filing of the appeal, returned the file and the same was entrusted to another counsel. On 28.08.2014, the file was sent to the Lt. Governor for approval of appointment of the Special Counsel. On 03.01.2015, the Special Counsel was requested to prepare and file the appeal in the High Court. The appeal is filed on 04.03.2015. 10. Even though, each days delay has to be explain, however, even if we were to take a liberal view of the matter, it is seen from the facts enumerated above that there is no explanation, for a substantial period of time. There is clearly no action taken by the appellant for several days and even for months at end. There is no explanation for the period 29.07.2013 to 04.09.2013, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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