Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (12) TMI 310 - DELHI HIGH COURT

2015 (12) TMI 310 - DELHI HIGH COURT - TMI - Condonation of delay - Delay of 823 days - Held that:- Even if it were to be assumed that the appellant was not aware of the passing of the impugned order and it became aware of the order from the application of the respondent seeking refund, there is still no sufficient explanation for delay. It is mentioned in the application that on 29.07.2013, the case was put up for further course of action. The application does not mention as to when the departm .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

eal. 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 explanation tendered by the department, in our view, does not .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e Tribunal (Value Added Tax) whereby the Tribunal has quashed the suo moto revision notice dated 01.07.1998, penalty notice under section 56 and suo moto revision order dated 11.07.2000. 2. The present appeal has been filed with a delay of 823 days. 3. An assessment order under Section 23 (3) of the Delhi Sales Tax Act, 1975 (hereinafter called as the Act) was passed on 18.04.1996. On 21.02.1997, the Commissioner Sales Tax exercising powers under Section 11 of the Act passed an order directing t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ulting 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

lay of 823 days. The reasons for the delay as mentioned in the application seeking condonation of delay are as under: - 20.09.2012 Judgment delivered by the Appellate Tribunal in Appeal No. 208/ATVAT/205-06 for the year 1991-92 & 1992-93 respectively. 28.02.2013 Review orders of judgment delivered on 20.09.2012 in Appeal Nos. 207/ATV AT/05-06 and 208/ATV AT/205-06 for the year 1992-93 issued. The department was not aware of issuance of these judgments and the same came to the knowledge of th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

.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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the appellant was not aware of the passing of the impugned order and it became aware of the order from the application of the respondent seeking refund, there is still no sufficient explanation for delay. It is mentioned in the application that on 29.07.2013, the case was put up for further course of action. The application does not mention as to when the department allegedly became aware of the judgment from the application of the respondent claiming refund. The condonation application is sile .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he 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 f .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version