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TMI Blog2019 (2) TMI 1290X X X X Extracts X X X X X X X X Extracts X X X X ..... as not at all relevant for filing a revision from the order of the Tribunal dated 30.08.2016. It is also pertinent that it was not the AO's duty to file an appeal. The Deputy Commissioner (Law) is the proper person to decide as to whether an appeal is to be filed or not. On arriving at such an opinion, the Deputy Commissioner usually makes a request to the Advocate General's office, on which the S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r consideration and the delay is of 647 days. 2. The assessment order was passed on 31.10.2014. An appeal was filed by the assessee, which the first appellate authority allowed partly, on 10.02.2016. There were some issues which were not decided in favour of the assessee and, hence, a further appeal was taken by the assessee, to the Tribunal. The Tribunal passed an order in the second appeal, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ok up proceedings for rectification of the appellate orders. We see that the order of the first appellate authority was sought to be rectified by the AO after one year of his order, by a letter dated 16.03.2018 which was corrected by order dated 03.04.2018 at Annexure-B. There was a subsequent rectification application filed before the Tribunal also, which resulted in the Tribunal also passing a r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court. The filing of an appeal is also the responsibility of the Deputy Commissioner (Law) and not of the AO. The delay that occurred in making a rectification by the AO is absolutely irrelevant for filing a revision before this Court from the order of the Tribunal. We do not see any explanation for the delay having been occasioned at the hands of the Deputy Commissioner of State Tax. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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