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TMI Blog2016 (3) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... twithstanding the total turnover of ₹ 4.70 crores, we are of the opinion that the reasons stated in the delay condonation petition are not fully satisfactory. However, we also notice that the order in Original was passed on 30.11.2012. Even as on today, no steps were taken by the department in collecting the tax amount, which has been demanded by the order dated 30.11.2012. Assuming the delay is caused in asserting the right by the appellant, there is also lapse on the part of the department in not enforcing the order which has been passed on 30.11.2012 even after expiry of the appeal time under the Statute - Delay condoned subject to conditions. - C.E.A. No. 98 of 2015 - - - Dated:- 26-8-2015 - G. Chandraiah And Challa Kodand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax is going to be reimbursed by TTD and he can pay the same? (d) Whether the Tribunal is justified in dismissing the appeal for the reason that the tax levied in majority is not payable as the works executed by the appellant are out of the purview of the Act and failed to take into consideration, the grounds raised in the appeal with regarding to the non eligibility of the tax and also the computation of the turnovers and also the relevancy of the memos referred to an the cases relied in the Grounds of Appeal? (e) Whether or not the Tribunal order in not condoning the delay is harsh and perverse as the Tribunal failed to consider the contention that the very levy is without jurisdiction and contrary to the provisions of the stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssociation under the name Tirumala Tirupathi Devesthanam Contractors Association had made a representation to the Chairman and members of Tirumala Tirupathi Devesthanam Trust Board, Tirupathi in the year 2012 and the same is also under consideration. It is only on account of the assurance, which has been given by the TTD, the appellant did not approach the Appellate Forum as they were under the bonafide belief that the tax liability would be discharged by the TTD themselves directly. Inasmuch as substantial rights are involved and particularly the determination of the taxable turnover is both mixed questions of fact and law and such exercise having not been done by the Commissioner while passing the order in Original and if the delay is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were taken by the department in collecting the tax amount, which has been demanded by the order dated 30.11.2012. Assuming the delay is caused in asserting the right by the appellant, there is also lapse on the part of the department in not enforcing the order which has been passed on 30.11.2012 even after expiry of the appeal time under the Statute. At the same time, if the contention of the appellant on merits finds acceptance in final adjudication by the Tribunal that the taxable turnover would only be 70 lakhs, the denial of consideration of the appeal on merits would cause prejudice to the appellant. 6. In that view of the mater, we are inclined to take a lenient view in the peculiar facts of the present case and condone the delay o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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