1977 (2) TMI 34

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..... ated order dated 5th April, 1974, passed by Shri R.K. Goswami, Asstt. Commissioner, Sales Tax in respect of the assessment year 1969-70. The Act aforesaid has been repealed by the Delhi Sales Tax, 1975. These revisions have therefore been transferred to this Tribunal and are treated as appeals. 2. The assessment was made exparte. In appeal Shri Goswami holding that sufficient opportunity had be .....

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..... e had received the notice, he would not have failed to appear before the assessing authority when he had been appearing on other dated fixed by the assessing authority. 4. In the circumstances stated above, I think dealer should be allowed one more opportunity to place his case before the assessing authority. 5. I, therefore, allow the appeals, set aside the impugned orders and remand the ca .....

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