2010 (1) TMI 1272 - HC - VAT and Sales Tax

Summary

Issues involved:
The issues involved in the judgment are:
1. Whether delay in filing the appeal can be condoned due to valid reasons.
2. Whether a separate Section 5 application was necessary for condonation of delay.
3. Whether the Tribunal should take a liberal approach in considering delays in appeals.

Issue 1:
The assessee filed an appeal 40 days beyond the time limit, citing delay due to service of Assessment order on the ex-Accountant who failed to inform the Proprietor. The Tribunal dismissed the appeal on grounds of delay. However, a liberal view was suggested, allowing the appeal to be heard on merits if the assessee files an application under Section 5 of the Limitation Act within 10 days from the date of issuance of a certified copy of the order. The Tribunal's order was to be kept in abeyance until then.

Issue 2:
The Tribunal's decision not to condone the delay was based on the appeal not being accompanied by a Section 5 application. The assessee argued that the reasons for delay were mentioned in the appeal memo, and a separate Section 5 application was not necessary, citing a previous decision. The Tribunal's stance on this matter was questioned, highlighting the necessity of a separate application for condonation of delay.

Issue 3:
The Tribunal's dismissal of the appeal without considering a liberal approach towards delay was also challenged. It was contended that the Tribunal should have taken a more lenient view in such matters, allowing for a fair consideration of the reasons behind the delay. The judgment emphasized the need for a liberal approach by the Tribunal in dealing with delays in appeals.

In conclusion, the revision filed by the assessee under Section 11 of the U.P. Trade Tax Act for the assessment year 1996-97 against the Tribunal's order was disposed of with the directive for the assessee to file an application under Section 5 of the Limitation Act within a specified timeframe to enable the appeal to be heard on merits.