TMI Blog2022 (7) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... he learned writ court, conduct of the appellant was taken note of and the court found that the appellant was not vigilant especially when they are big company having transactions of almost 20 crores in a year. Appellant being advised by a team of professionals cannot be granted any indulgence and, accordingly, the writ petition was dismissed. Such conduct of the appellant needs to be deprecated in the sense that the appellant though filed the revision petition, did not contest the matter and did not diligently prosecute with the matter. The correct amount of tax is to be determined and the appellant should be entitled to pursue the statutory remedies available under the Act. Yet we note the conduct of the appellant in not diligently p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed by the revisional authority dated 31.07.2019, we are able to say that the appellant did not diligently prosecute with the matter and did not cooperate with the revisional authority to dispose of the matter though the revision petition was filed in the year 2018. Furthermore, the revisional authority in its order states that the revision is barred by limitation and as there is delay of about 45 days in filing the revision petition. When the appellant went before the learned writ court, conduct of the appellant was taken note of and the court found that the appellant was not vigilant especially when they are big company having transactions of almost 20 crores in a year. Appellant being advised by a team of professionals cannot be grante ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on on the part of the appellant before the revisional authority. However, we are conscious of the fact that no tax can be collected without the authority of law. Therefore, the correct amount of tax is to be determined and the appellant should be entitled to pursue the statutory remedies available under the Act. Yet we note the conduct of the appellant in not diligently prosecuting with the matter which was led to the order passed by the revisional authority which was impugned in the writ petition. Therefore, a delicate balance needs to be made between the parties bearing in mind the interest of revenue as well as interest of the assessee. Hence, we are of the view that the following order would meet the ends of justice. In the lig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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