Court overturns Tribunal decision, remands for fresh review, condoning delay due to counsel's illness, petitioner's mistaken belief.

The court set aside the order of the Tribunal and remanded the matter for a fresh decision, condoning the delay in filing the restoration application due to the counsel's genuine illness and the petitioner's mistaken belief regarding the limitation period. The court emphasized that the delay was not intentional and overturned the Tribunal's decision, directing a reevaluation of the case on its merits in the interest of justice.

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Issues:
Challenge to order refusing to condone delay for restoration of appeal.

Analysis:
In this writ petition, the petitioner, a partnership firm engaged in manufacturing ayurvedic medicines, challenged the order of the Haryana Tax Tribunal refusing to condone the delay for restoration of appeal. The assessing authority had categorized the products as cosmetics, perfumes, etc., under the Haryana General Sales Tax Act, 1973, instead of ayurvedic medicines. Appeals were made to the Joint Excise and Taxation Commissioner (Appeals) and then to the Tribunal. The Tribunal dismissed the appeals ex parte on January 21, 2011, despite the counsel's request for an adjournment due to viral fever. The petitioner filed a restoration application after 30 days, believing erroneously that a 60-day period applied. The court considered the delay, the counsel's genuine illness supported by a medical certificate, and the petitioner's lack of intentional delay.

The court found merit in the petitioner's submissions, noting the genuine belief regarding the limitation period for filing the restoration application. The delay of 30 days was not intentional or malicious. The court also acknowledged that the counsel's absence due to illness, supported by a valid medical certificate, was a valid reason for adjournment. The Tribunal's decision on January 21, 2011, in the absence of the petitioner's counsel, was deemed unjustified. Therefore, the court decided to set aside the order and remand the matter to the Tribunal for a fresh decision on merits in accordance with the law. The court emphasized that the delay in filing the restoration application was condoned in the interest of justice, considering the circumstances.

In conclusion, the writ petition was disposed of accordingly, with the court overturning the order of the Tribunal and directing a reevaluation of the matter on its merits.

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