2014 (1) TMI 1205

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....de Tax Revision No. - 191 of 2005, Sales/Trade Tax Revision No. - -<br>CST, VAT & Sales Tax<br>Hon'ble Sudhir Agarwal,JJ. For the Applicant : Kunwar Saksena For the Respondent : SC ORDER 1. The common questions of law has been raised in all these revisions therefore, have been taken together and are being decided by this common judgment. 2. I have heard Sri Kunwar Saksena, learned c....

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....eal) II, Trade Tax, Allahabad against orders rejecting application under Section 30 as also ex parte assessment orders. 5. It was pointed out that applications under Section 30 were also rejected without fixing any date to the notice to the assessee and therefore, also not only orders passed by Assessing Authority was in violation of principles of natural justice but since assessee had no infor....

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....ssessee to cause delay in filing appeals and it was on account of the fact that ex parte assessment have passed whereagainst assessee were prosecuting remedy under Section 30 but there also date fixed by Assessing Authority was not informed, hence he could not appear before Assessing Authority and even application under Section 30 was dismissed for non appearance and delay in filing appeal occurre....

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.... subject to payment of cost of Rs.100/- to the revenue in each set of the revision. 9. The question, posed hereinabove, therefore, are answered in favour of assessee. 10. In the result, the orders of Tribunal, impugned in these revisions, as also those passed by first appellate authority are hereby set aside and delay in filing appeals before first appellate authority is hereby condoned, sub....