9911796707
TMI Blog1985 (4) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment year 1975-76 in respect of an order passed under section 13-A of the U.P. Sales Tax Act (hereinafter referred to as the Act). It appears that an appeal was filed by the Commissioner of Sales Tax against the judgment dated 13th January, 1982, passed by the first appellate authority before the Tribunal which dismissed the same by the impugned order on the ground that there was non-compli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parties. Sub-rule (4) of rule 67 says that if the memorandum of appeal is not in order or is not presented according to the prescribed procedure, it shall be rejected. From a perusal of the order passed by the Tribunal it does not appear that what was the defect in the appeal presented by the department, whether it was not accompanied by true copies of memorandum of appeal or it was not accompanie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esaid fact the Tribunal was not justified in rejecting the appeal on that ground. In the result the revision succeeds and is allowed. The order of the Tribunal is quashed and the case is remanded back to the Tribunal to decide the appeal afresh in the light of the observations made above. Since the assessee is not represented through any counsel, there will be no order as to costs. Let a copy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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