9911796707
TMI Blog2020 (8) TMI 782X X X X Extracts X X X X X X X X Extracts X X X X ..... math, A.C.J. Hon'ble N.S. Dhanik, J. Shri Mohit Maulekhi, learned counsel for the revisionist Shri Aditya Singh, learned counsel for the respondent in all the four revisions JUDGMENT RAVI MALIMATH, A.C.J. ( Oral ) Since common question of law and facts are involved in all these revisions, the same are taken up together and adjudicated by this common judgment. In order to maintain clarity, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t imposed for not depositing the amount of Central Sales Tax. A reply to the show-cause notice was furnished by the respondent. Dissatisfied with the same, the assessing officer passed an order imposing a penalty of Rs. 1,06,826/- on the respondent. Aggrieved by the same, the respondent preferred First Appeal No.455 of 2009 before the Joint Commissioner (Appeals), Commercial Tax, Haldwani, Distric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demanding the penalty from the respondent. Hence, the learned counsel submits that the revisions be allowed by setting-aside the order of the tribunal and the first appellate authority by affirming the order of the assessing officer. The same is disputed by Shri Aditya Singh, learned counsel for the respondent. He submits that due to delay in filing the returns, the interest on the amount has als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty by 50%, the same was unjustified. 7. On considering the reasons assigned by the tribunal, we do not find it appropriate to entertain these revisions. Even otherwise, we do take judicial notice that the pandemic that prevails in the country and the huge burden on respondent and others. We are also aware of the fact that the delayed payment made by the assessee also included the interest for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
