TMI Blog2016 (2) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... e the 1st respondent within a period of two weeks from the date of receipt of a copy of this order and on such representation, the Appellate Authority/1st respondent is directed to accept the same if they are otherwise in order and dispose of the same, on merits and in accordance with law, after affording due opportunity of hearing to the petitioner. - Delay condoned. - W.P.Nos.37222 and 37223 of 2015 M.P.Nos.1,1 of 2015 - - - Dated:- 23-11-2015 - MR.JUSTICE R.MAHADEVAN For the Appellant : Mr.B.Raveendran For the Respondent : Mr.S.Kanmani Annamali, Additional Government Pleader JUDGEMENT The Petitioner has filed these Writ Petitions challenging the impugned orders passed by the first respondent in N.Dis.No.1018/2015/A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers on 31.3.2015. 5. Upon receipt of the rectified orders dated 31.3.2015, the petitioner filed statutory appeals to the 1st respondent against the original revision of assessment orders dated 27.2.2015. In view of the pendency of the rectification applications, there was a delay of 30 days in filing the statutory appeals and the appeal papers were returned for filing final receipt for payment of 25% of disputed taxes and for filing proof of service of the assessment order and the said defects were complied with and represented within the stipulated time. Again, the appeal papers were returned on 21.08.2015 for filing application to condone the delay in filing the appeals and the same was represented with a delay of 19 days as the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der (Taxes) on the other hand supported the orders under challenge. 9. The 1st respondent passed the impugned orders on account of delay in representation which he cannot condone. This Court, on being satisfied with the reasons adduced in the affidavit filed by the petitioner, is inclined to accept the same. Accordingly, the delay caused in representing the appeal papers before the Appellate Authority is condoned. The petitioner is directed to represent the appeal papers before the 1st respondent within a period of two weeks from the date of receipt of a copy of this order and on such representation, the Appellate Authority/1st respondent is directed to accept the same if they are otherwise in order and dispose of the same, on merits and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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