9911796707
TMI Blog1986 (8) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... nd also under its own account. The disclosed turnover for the assessment year 1973-74 was rejected by the assessing authority. The first appeal filed by the assessee was allowed and the matter was sent back to the assessing authority for a fresh assessment. After remand the assessment order was passed ex parte. Aggrieved against the said order the assessee preferred a first appeal before the Assis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal, copy of which is annexure 2 to the revision, wherein there is a note that the appeal filed by the department is time-barred. Apart from this fact he also invited my attention to paragraphs Nos. 19 and 21 of the revision in which it has been stated that in spite of the fact that the appeal was barred by time and though this ground was specifically raised before the Tribunal it did not record a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by it cannot be sustained. In the result the revision succeeds and is allowed. The order dated January 16, 1986 passed by the Tribunal is set aside and it is directed to decide the appeal afresh and to consider the plea of limitation raised by the assessee. However, there will be no order as to costs. Let a copy of this order be sent to the Tribunal concerned as contemplated under sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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