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TMI Blog2019 (2) TMI 926X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment order had been served on the assessee, there remained no occasion for claiming refund without the assessment order being first set aside, in appeal - The fact that the assessee had been writing letters internally is also of no consequence, inasmuch in the context of delay of 15 years procedural delays that sometimes occur in such matters and which are often accepted as due explanation of the delay do not are of few days or few months, not 15 years. The delay is wholly inordinate and excessive. Revision dismissed. - Sales/Trade Tax Revision No. - 36 of 2019, 37 of 2019, 38 of 2019, 39 of 2019 And 40 of 2019 - - - Dated:- 5-2-2019 - Saumitra Dayal Singh, J. For the Applicant : B.K.Singh Raghuvanshi For the Opposite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... referred to as 'the Act'), wherein final assessment order dated 7.8.2003 was passed and also served on the assessee on that date itself. The first appeal against the aforesaid order came to be filed for the first time on 15.9.2018 with a delay of 15 years i.e. 5,484 days. The aforesaid inordinate delay was explained by the applicant-assessee stating that a letter had been written to the General Manager of the assessee seeking guidelines with reference to the aforesaid assessment order dated 7.8.2003. In that regard, it was further submitted that the circle office of the assessee at Dehradun had referred to certain proceedings pending before the Supreme Court. However, neither any appeal was advised to be filed nor such appeal cam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee was not diligent. 9. Learned Standing Counsel, on the other hand, submits that the delay in the present matter is not a short delay, but an inordinate delay of more than 15 years. Also, no satisfactory explanation has been offered to explain such inordinate delay. Merely because an arguable case may exist in favour of the assessee, it may not have been enough to condone the delay. 10. Having heard the learned counsel for the parties and having gone through the record of the case, it remains undisputed that the assessee had been served with the assessment order dated 7.8.2003 itself. Also, admittedly the appeal came to be filed for the first time on 15.9.2018 and not before that. The fact that the assessee may have made an applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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