9911796707
TMI Blog2014 (1) TMI 1205X X X X Extracts X X X X X X X X Extracts X X X X ..... 5, Sales/Trade Tax Revision No. - - X X X X Extracts X X X X X X X X Extracts X X X X ..... ecting application under Section 30 as also ex parte assessment orders. 5. It was pointed out that applications under Section 30 were also rejected without fixing any date to the notice to the assessee and therefore, also not only orders passed by Assessing Authority was in violation of principles of natural justice but since assessee had no information, therefore, there occurred some delay in fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on account of the fact that ex parte assessment have passed whereagainst assessee were prosecuting remedy under Section 30 but there also date fixed by Assessing Authority was not informed, hence he could not appear before Assessing Authority and even application under Section 30 was dismissed for non appearance and delay in filing appeal occurred due to lack of information and further due to illn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n each set of the revision. 9. The question, posed hereinabove, therefore, are answered in favour of assessee. 10. In the result, the orders of Tribunal, impugned in these revisions, as also those passed by first appellate authority are hereby set aside and delay in filing appeals before first appellate authority is hereby condoned, subject to deposit of cost of Rs.100/- for each set of revision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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