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TMI Blog2024 (1) TMI 1114X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal has been condoned. 3. The question of law, that arises, is as follows: "A. Whether the Tribunal was legally justified in condoning the delay of 1365 days in filing the appeal of revenue before the Tribunal contrary to the decision of Supreme court in the matter of Chief Post Master General & Ors Vs. Living Media India Ltd. and Anr and State of M.P. Vs. Bhure Lal?" 4. Sri Suyash Agarwal, learned counsel appearing on behalf of the revisionist has relied upon a coordinate Bench judgment of this Court in M/s Anil Enterprises v. Commissioner of Commercial Tax, U.P. Lucknow (Sales/Trade Tax Revision No.124 of 2020, decided on July 20, 2022) to buttress his argument that such inordinate delay cannot be condoned on wholly vague and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... positive exercise of discretion and normally the superior court should not disturb such finding, much less in revisional jurisdiction, unless the exercise of discretion was on wholly untenable grounds or arbitrary or perverse. But it is a different matter when the first court refuses to condone the delay. In such cases, the superior court would be free to consider the cause shown for the delay afresh and it is open to such superior court to come to its own finding even untrammelled by the conclusion of the lower court." 6. I have perused the judgments reproduced in the impugned order and find that the impugned order has taken into account the facts of the particular case and examined the sufficiency of cause in relation to the delay. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er expiration of the assessment year to which such books, accounts and documents: It is notable that in this Rule it has also been provided that where any proceedings are pending against a dealer, he shall maintain books, accounts beyond period of eight years till such proceedings are finalized. In this case, it is undisputed that account books of the assessee have been rejected by the assessing authority and assessee had filed first appeal and the learned first appellate authority has remanded the matter to to the assessing authority for passing assessment order afresh, hence, the assessment proceedings for the relevant year is yet not been finalized and matter is still in dispute. Hence, as per provisions given in Rule 39, the assessee ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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