9911796707
TMI Blog2004 (5) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... thority on March 30, 2001 and a demand of Rs. 1,29,000 towards the trade tax was created. It is alleged that the copy of the said ex parte assessment order was not served on any of the partners but was served on Shri Rajiv Paliwal who is not a partner of the firm. Before the authorities below only this much was pleaded that Shri Rajiv Paliwal is not a partner of the firm. But before this court on an affidavit being filed on April 28, 2004 in pursuance of the order dated March 18, 2004 it has to be admitted that he is brother of the partners of the firm. The case of the dealer-applicant in brief for condonation of delay was that the business of the firm was being looked after by Shri Dinesh Chand Paliwal only and the rest of the partners had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which has been filed as annexure No. 3 to the affidavit issued by the Assistant Commissioner, Trade Tax. The Assistant Commissioner, Trade Tax, has certified that the copy of the ex parte assessment order for the assessment year 1998-99 was served on Shri Raj Kumar Paliwal on April 7, 2001 and it was Shri Rajiv Paliwal who was served with the copy of the order passed on the application filed under section 30 of the Act. The Tribunal by the order under revision dismissed the appeal. Heard the counsel for the parties and perused the record. There appears to be material contradiction in the report submitted by the Trade Tax Officer, Grade-II, Shikohabad, through letter dated September 11, 2003 and the certificate of the Assistant Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been rejected of which the notice was given to Shri Rajiv Paliwal, therefore, the delay in filing the appeal is not liable to be condoned. It is strange that two authorities of the same department have submitted different reports qua the service of the ex parte assessment order. It is also not understandable as what was the occasion for the Assistant Commissioner, Trade Tax, to issue the certificate dated September 25, 2003? In what connection the said report was issued has to be examined by the Tribunal. The Tribunal has decided the appeal without noticing the material facts on the record and thus its findings are vitiated. The matter needs reconsideration by the Tribunal. Great emphasis was laid by the learned counsel for the applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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