1978 (4) TMI 117 - AT - VAT and Sales Tax

Appeal allowed due to timely filing with consideration for holidays; Assistant Commissioner's order set aside.

The appeal was allowed by the Appellate Tribunal ITAT CUTTACK due to the finding that it was filed within the limitation period considering holidays and ... Limitation - computation of limitation period with public holidays - date of presentation by registered post treated as date of filing - remand for fresh disposal according to lawLimitation - computation of limitation period with public holidays - date of presentation by registered post treated as date of filing - Whether the first appeal was barred by limitation - HELD THAT: - The assessment order copy was received by the assessee on 16th December, 1976. Limitation would have expired on 17th March, 1976. The government calendar for 1976 showed that 17th March, 1976 and 18th March, 1976 were holidays on account of Dola; the appeal petition was received in the Assistant Commissioner's office on 18th March, 1976, and thus fell within the period of limitation when the effect of the holidays is taken into account. Separately, the appeal petition was posted by registered post with acknowledgment due on 13th March, 1976 and the postal receipt produced establishes posting on that date. One recognised mode of presentation of appeals is by registered post; consequently, the date of posting must be treated as the date of presentation. On either basis - actual receipt on the first working day after the holiday or deemed presentation by registered post - the appeal was not time barred.The first appeal was not barred by limitation.Remand for fresh disposal according to law - Whether the matter should be remanded for fresh disposal - HELD THAT: - Having concluded that the appeal was not time barred, the Appellate Tribunal set aside the Assistant Commissioner's order rejecting the first appeal as barred by limitation. The matter is remitted to the Assistant Commissioner of Sales tax for disposal on merits in accordance with law.Impugned order set aside and the appeal remanded for disposal according to law.Final Conclusion: The appeal is allowed; the Assistant Commissioner's order rejecting the first appeal as barred by limitation is set aside and the matter is remanded to the Assistant Commissioner of Sales tax for fresh disposal according to law. The appeal was against the Assistant Commissioner of Sales-tax's order rejecting it as time-barred. The appeal was found to be within the limitation period due to holidays and the date of posting via registered post. The Tribunal allowed the appeal, set aside the Assistant Commissioner's order, and remanded the case for further proceedings. (Case: Appellate Tribunal ITAT CUTTACK, Citation: 1978 (4) TMI 117 - ITAT CUTTACK)