Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2013 (2) TMI 823

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... or the Respondent JUDGEMENT By the order under challenge the learned Tribunal dismissed the appeal on the ground of limitation. Prayer for condonation of delay was rejected. The order under challenge before the Tribunal was dated 22nd December, 2000, which is as follows: The abovenamed appellant has filed the instant appeal petitions alongwith the application for stay of pre-deposi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d was posted for hearing on 24.4.2000. However, the appellant did not appear before the appellate authority when the case was posted for hearing. The appellant also either did not appear or prayed for adjournment on the subsequent dates when the case was posted for hearing on 19.5.2000, 28.8.2000, 28.9.2000 28.11.2000. As the proceedings cannot be kept pending for an indefinite period, and as .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s of natural justice. The order dated 22nd December, 2000 was sought to be reviewed, but the prayer for review was not granted. There is some substance in the submission made by Mr. Khaitan, but the fact remains that the appellant has successfully avoided the liability to pay the sum of ₹ 32,56,079.43p for more than 12 years. Therefore, no effective relief can be granted without first sec .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates