9911796707
TMI Blog2015 (3) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... eaving the job abruptly- Held that:- The discretion that is vested in the Tribunal in matters of imposition of penalty is circumscribed by the fact that if the report is filed within the period as specified in proviso, namely, one month and the dealer proves to the satisfaction of the Commissioner that the delay was on account of factors, beyond his control, then the penalty is not to be imposed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the filing of the report that the penalty has been imposed. In fact, the penalty imposed of ₹ 1,70,747/- in the first appellate order has been brought down and reduced to ₹ 1,00,000/- in the second appeal by the Tribunal. In such circumstances, we do not find that the order raises any substantial questions of law. - Decided against assessee. - SALEX TAX APPEAL No.4 OF 2014 IN VAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appeal raises a substantial question of law, inasmuch as the Tribunal failed to take into consideration the fact that there was no mala fides on the part of the appellant. The delay which has occurred in filing of this report was on account of an Accountant in the services of the appellant leaving the job abruptly. The Accountant did not inform the Management that such a report was receive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arises from the order passed by the Tribunal. 5] We are not in agreement with Mr Thakkar that in the given facts and circumstances, the penalty could not be imposed at all. 6] The discretion that is vested in the Tribunal in matters of imposition of penalty is circumscribed by the fact that if the report is filed within the period as specified in proviso, namely, one month and the dealer pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the reading of this finding of the Tribunal. In these circumstances, so as to discourage the dealers or parties like the appellant from delaying the filing of the report that the penalty has been imposed. In fact, the penalty imposed of ₹ 1,70,747/- in the first appellate order has been brought down and reduced to ₹ 1,00,000/- in the second appeal by the Tribunal. In such circumst ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
