9911796707
TMI Blog2019 (5) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal") in STA No. 406 of 2014- 15, for the assessment year 2007-08, claiming the following substantial questions of law:- i) Whether there was infact a delay in filing appeal before the first appellate authority when the appellant filed application for rectification but the same was not entertained and appeal had to be filed without any copy of order? ii) Whether even if there is any delay, the same is so fatal to be dismissed as barred by limitation and particularly when issue stood settled by the Hon'ble High Court during the said period itself? iii) Whether the appellate authorities should not have taken cognizance of the fact that the additional demand was on account of denial of input tax benefit on account of not product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nexure A-3) by entertaining more C-Forms and thus, reducing the demand from Rs. 20,03,729/- to Rs. 16,40,239/-. Under the Act, the input tax was disallowed for want of declaration in Form C-4. The appellant after getting these certificates, filed the applications dated 21.1.2013, 14.10.2013 and 16.12.2013 (Annexure A-4 Colly) for rectification of assessment order under the Act, but the same were never adjudicated upon. Against the assessment order dated 4.2.2011 (Annexure A-1), under the Act, communicated to the appellant on 11.4.2011, the appellant filed appeal on 27.12.2013 along with an application for condonation of 931 days' delay in filing the said appeal before the Ist Appellate Authority. The reason for delay in filing the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21.1.2013 was sent by the appellant to the Assessing Authority by speed post on 23.1.2013. However, by then the limitation for filing the first appeal had expired long ago. The appellant had moved the said rectification application followed by the applications dated 14.10.2013 and 16.12.2013 only to cover up the delay in filing the first appeal and to create a ground for condonation of delay in filing the appeal. As per Section 19 of the Act, the rectification of an order can be done if there is clerical or arithmetical mistake apparent from the record of the case. By moving the rectification applications, the appellant sought benefit of ITC claim for higher amount than that allowed by the Assessing Authority under the Act. Further, the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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