9911796707
TMI Blog2025 (1) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... The First Appellate Authority as well as the MSTT have correctly come to the conclusion that no sufficient cause has been made out for condoning the delay. It is the case of the Appellant that the ex-parte assessment order, and which was challenged under Section 26, was served upon the brother of one of the partners of the Appellant-Firm. That brother did not inform any of the partners of the pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is given as to how the brother of the one of the partners had in his possession the seal of the partnership firm. Conclusion - The delay in filing the appeal was not condoned due to the lack of sufficient cause. Appeal dismissed. - B.P. COLABAWALLA FIRDOSH P. POONIWALLA, JJ. For the Petitioner: Mr. N.V. Tapare, Advocate. For the State/Respondent: Mr. Himanshu B. Takke, AGP. P.C. 1. The above App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Since no one from the Appellant attended the Assistant Commissioner s Office the assessment order was passed. A challenge to this assessment order was laid by the Appellant before the First Appellate Authority under Section 26 of the MVAT Act 2002. Since there was a delay in filing the Appeal (approximately 11 month, condonation of delay was also prayed for. The delay was not condoned and the Fir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the partners of the passing of the assessment order and therefore the delay in filing the Appeal. Both the Authorities below have disbelieved this story and hence refused to exercise their discretion in condoning the delay. After going through the record we also find the story of the Appellant rather unbelievable. It is not in dispute that the assessment order was served on the firm and the acknow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as made out for condoning the delay in filing the Appeal. We do not find that either the order of the First Appellate Authority, or the MSTT suffer from any perversity in exercising their discretion by not condoning the delay. In fact we are of the opinion that the facts fully justify the rejection of the Appeals filed by the Appellant before the First Appellate Authority as well as the MSTT. 5. W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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