M/S Anil Enterprises vs. State Of U.P. And 2 Others
Held
The Court held that the explanation for the delay was inadequate and facile, lacking credibility and appearing to be a pretence. Consequently, the Tribunal's order condoning the delay was set aside.
Facts
The revenue filed a second appeal before the Tribunal with a delay of 689 days. The Tribunal condoned this delay based on an explanation of excess work and other duties assigned to officials. The assessee challenged this condonation order.
Key Issues
Whether the Commercial Tax Tribunal erred in condoning an inordinate delay in filing a second appeal by the revenue without a genuine and bona fide explanation.
AI-generated summary — verify with the full judgment below
Court No. - 7 Case :- WRIT TAX No. - 1363 of 2018 Petitioner :- M/S Anil Enterprises Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Murari Mohan Rai,Lokesh Mittal Counsel for Respondent :- C.S.C. Hon'ble Saumitra Dayal Singh,J.
Counter affidavit filed today, is taken on record.
Heard Sri Murari Mohan Rai, learned counsel for the petitioner-assessee and Sri B.K. Pandey, learned Standing Counsel for the State-respondents.
The present writ petition has been filed against the order dated 31.08.2018 passed by the Commercial Tax Tribunal, Agra. By that order, the Tribunal has condoned the delay of 689 days caused in the filing of the second appeal by the revenue against the order of the First Appellate Authority dated 30.09.2014. 4. In short, the assessee is a registered dealer in electronics goods. By assessment order dated 12.02.2014, he had been assessed to tax. The input tax credit of Rs. 2,50,286/- had been reversed by the Assessing Officer. Against such reversal, the assessee felt aggrieved and filed First Appeal No. 443 of 2014. The said appeal came to be allowed by a reasoned order passed by the Additional Commissioner (Appeals), Agra. The order is da
The judgment continues below.
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