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TMI Blog2024 (7) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... observe, inasmuch as, the petitioner had filed the appeal after a gap of six months and twelve days, there was no reasonable cause for the delay. The fact that the petitioner was prevented from filing the appeal within the time prescribed had not been considered. Lack of knowledge, as regards passing of the aforesaid order, had not been considered by the appellate authority. The order impugned thus, appears to be perverse. It has already been held by the Hon ble Division Bench of this Court in the case of S.K. CHAKRABORTY SONS VERSUS UNION OF INDIA ORS. [ 2023 (12) TMI 290 - CALCUTTA HIGH COURT] that the appellate authority is competent to hear an appeal by condoning the delay beyond one month from the prescribed period as provided in Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner has been regularly complying with the provisions of the said Act. Incidentally, on or about 8th June, 2023, the petitioner was served with a show cause notice under Section 73 of the said Act alleging short0payment/ non-payment of tax for tax period July, 2017 to March, 2018. The same culminated in the order dated 12th July, 2023 passed under Section 73 (9) of the said Act. The petitioner, however, claims to be unaware with regard to the aforesaid till such time the notice for recovery of tax under Section 79 of the said Act was served on the petitioner s e- mail on 29th October, 2023. 5. Being aggrieved, the petitioner had preferred an appeal before the appellate authority under Section 107 of the said Act and had also made pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of Anhad Impex Through its Partner Anr. v. Assistant Commissioner Ward 16 Zone 2 Delhi Ors. (W.P.(C) 2356/2024 CM. APPL. 9755- 56/2024) on 16th February, 2024, it is submitted that in a similar case where the impugned order was only available for viewing on additional view notices tab instead of view notices tab, the Hon ble Delhi High Court was pleased to set aside the same and remand the matter back to the authorities on the ground that the registered tax payer had been prevented from responding to the show-cause notice, by reasons of lack of knowledge, which constitute violation of principles of natural justice. 9. By placing reliance on the impugned order it is submitted that on one hand the petitioner had been prevented from respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 73 (9) of the said Act was passed by the proper officer. Incidentally, such order was also not available in the view notices section of the portal and the same was available on the view additional notices tab of the portal. The petitioner claims that it had acquired knowledge with regard to the factum of passing of the aforesaid order only when the email communication dated 29th October, 2023, in connection with a notice for recovery of tax issued under Section 79 of the said Act was served. I find that it is also a matter of record that the petitioner preferred an appeal and had also made pre-deposit as required under Section 107 (6) of the said Act. A detailed explanation as to why the appeal had been filed out of time had been provided. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 023 SCC OnLine Cal 4759 that the appellate authority is competent to hear an appeal by condoning the delay beyond one month from the prescribed period as provided in Section 107 (4) of the said Act. Having regard to the aforesaid, I am of the view that the order dated 27th February, 2024, passed by the appellate authority, cannot be sustained and the same is accordingly set aside. 14. Having considered the explanation offered by the petitioner, I am of the view that no useful purpose will be served by remanding the matter to the appellate authority to reconsider the application for condonation of delay. Since, the explanation provided by the petitioner appears to be sufficient, by condoning the delay, I direct the appellate authority to hea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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