TMI Blog2020 (6) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... stated that Jaipal was not an employee of the applicant and further it was stated that the applicant was facing financial crunch and the employees were taking voluntary retirement, the delay in filing the appeal ought to have been condoned even though there was a substantial delay. Having had found that there were sufficient reasons given in the delay condonation application, the delay is bein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 5 of the Indian Limitation Act has been applied to the filing of appeals which were filed under section 9 of the U.P. Trade Tax Act). The contention of learned counsel for the applicant in the Revision is that before the First Appellate Court it was vehemently argued that the assessment order was got served on one Jaipal who was never an employee of the applicant. The further contentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned assessment was received only on 22.12.2016 and the First Appeal was filed on 28.12.2016. Both the Courts even though had looked into the reasons as had been given in the application under section 5 of the Indian Limitation Act, they had not in fact dealt with those reasons. Learned counsel for the applicant contends that if an order does not deal with the reasons given in the application f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gone through the orders, I find that the reasons given in the application were sufficient to condone the delay. When the affidavit had gone unrebutted and in the affidavit it has been stated that Jaipal was not an employee of the applicant and further it was stated that the applicant was facing financial crunch and the employees were taking voluntary retirement, I am of the view that the delay in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
