9911796707
TMI Blog2019 (2) TMI 926X X X X Extracts X X X X X X X X Extracts X X X X ..... pposite Party : C.S.C. ORDER 1. The present set of revisions have been filed by the assessee against the common order dated 4.1.2019 passed by the Commercial Tax Tribunal, Ghaziabad Bench in five appeals filed by the present applicant-assessee. Details of the same are as below: Sales / Trade Tax Revision No. Appeal No. Assessment Year 36 of 2019 899 of 2018 2002-03 (U.P.) 37 of 2019 897 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act'), wherein final assessment order dated 7.8.2003 was passed and also served on the assessee on that date itself. The first appeal against the aforesaid order came to be filed for the first time on 15.9.2018 with a delay of 15 years i.e. 5,484 days. The aforesaid inordinate delay was explained by the applicant-assessee stating that a letter had been written to the General Manager of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see claimed to have filed an application for refund of the amount. Still admittedly, the assessee did not file an appeal to challenge the reassessment order dated 7.8.2003. Meanwhile, the Trade Tax Department continued to seek recovery of the demand. 7. Then, reference has been made to certain internal communications received by the assessee whereby it was indicated that the demand being raised b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Also, no satisfactory explanation has been offered to explain such inordinate delay. Merely because an arguable case may exist in favour of the assessee, it may not have been enough to condone the delay. 10. Having heard the learned counsel for the parties and having gone through the record of the case, it remains undisputed that the assessee had been served with the assessment order dated 7.8.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
