TMI Blog2002 (1) TMI 1314X X X X Extracts X X X X X X X X Extracts X X X X ..... C, Kamla Nehru Road, Allahabad started the business of catering, supply of meals on different occasions and rendering service of fixing tents and chairs on hire from 1st January, 1998 and obtained registration under Section 8-A of the U. P. Trade Tax Act, 1948 called Act hereinafter. For the Assessment Year 1997-98 which was valid from 1st January, 1998. During the Assessment Year 1996-97 i.e. f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ex parte order and filed restoration application/reopening application on 2nd July, 1999. The Assessing Authority rejected the restoration application on 7th July, 1999 on the ground that it was not filed within thirty days. The aforesaid order dated 7th July, 1999 was served to the applicant-assessee on 29th July, 1999. The applicant-assessee filed First Appeal under Section 9 of the Act on 30t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... explanation given by the assessee should have been given sympathetic consideration. From this point of view the order dated 21st September, 2001 is legally not sustainable and is set aside and the First Appeal is directed to be heard by Deputy Commissioner (Appeal) on merits of the case preferably within six weeks from receipt of this order. 3. In view of the above observation the Trade Tax Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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