9911796707
TMI Blog2012 (1) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of appeal which was filed by the petitioner. 2. Brief facts as narrated in the petition may be noticed. The petitioner is a partnership firm duly registered under the provisions of the Indian Partnership Act, 1932. It is engaged in the business of manufacturing ayurvedic medicines/drugs for VLCC Company. For the assessment year 2002-03, the assessing authority vide order dated August 5, 2005, annexure P1, framed assessment. The plea of the petitioner that the goods were ayurvedic medicines was not accepted. It was observed by the assessing authority that the products fall under the category of cosmetics, perfumes, toilet goods, etc. Accordingly, the tax was imposed under the Haryana General Sales Tax Act, 1973 (in short, "the Act"). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary 21, 2011, for which an application was filed for restoration on April 15, 2011. The notice which was sent for hearing fixed on January 21, 2011, was at the address of Shri Mohit Malik, advocate, who was counsel for the petitioner before the Tribunal at 4, Civil Lines, Ist Floor, Near Hotel Park Inn, Gurgaon and counsel had sent a request for an adjournment as he was suffering from viral fever along with medical certificate. However, the request of the counsel for the petitioner before the Tribunal was not accepted and the case was dismissed on January 21, 2011. Learned counsel submitted that the said order was dispatched by the Tribunal on February 11, 2011 and received by the petitioner on February 16, 2011. However, the application wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner would not gain anything intentionally by filing the restoration application belatedly. Accordingly, the delay in filing the restoration application is condoned. While taking up the order dated January 21, 2011 passed by the Tribunal, it needs to be referred that counsel for the petitioner before the Tribunal Shri Mohit Malik had sent an application seeking an adjournment stating that he was suffering from viral fever which was supported by medical certificate. In such circumstances, it cannot be said that the medical certificate, a copy of which has been appended as annexure P5 with this petition was not a genuine document. The Tribunal was, thus, not justified in passing the order dated January 21, 2011 in the absence of the counsel f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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