9911796707
TMI Blog2013 (3) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... a disposed of file and could not be traced out within the time period of limitation within which the revision could have been filed. See Rafiq and another Vs. Munshill and another (1981 (4) TMI 255 - SUPREME COURT) wherein held that an innocent party should not suffer for the inaction, deliberate omission, or mis-demeanour of his counsel. Thus there is no an iota of doubt that because of the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date of the order, but the revisional authority erred in not considering the relevant provision. 2. That the order was served on the counsel and not to the assessee. The clerk of the counsel had wrongly tagged the copy of the order in a disposed of file, so it could not be traced out within the period of limitation and immediately when the same was traced, the revision was filed, but the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led before the Additional Commissioner, Commercial Tax, Jabalpur on 31/11/2011. As the revision was barred by limitation, the petitioner herein had filed an application seeking condonation of delay stating the aforesaid ground. The application was supported by an affidavit of Shri P.K. Bhatnagar, counsel of the petitioner. So far as the limitation is concerned, sub-Rule 4 of Rule 76 of Madhya Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e time period of limitation within which the revision could have been filed. Whether the aforesaid ground can be treated as sufficient for condonation of delay? The Apex Court in Rafiq and another Vs. Munshill and another (AIR 1981 SC 1400) has considered the similar question and held that an innocent party should not suffer for the inaction, deliberate omission, or mis-demeanour of his counsel. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Rafiq (supra), it is found that the petitioner had made out a case for condonation of delay in filing the revision. Accordingly, the delay in filing the revision before the Additional Commissioner, Commercial Tax, Jabalpur is condoned. The revisional authority is directed to restored the revision to its original number and decide the same on merits after extending an opportunity of hearing to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
