2016 (2) TMI 96

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....VAN For the Appellant  : Mr.B.Raveendran For the Respondent : Mr.S.Kanmani Annamali, Additional Government Pleader JUDGEMENT The Petitioner has filed these Writ Petitions challenging the impugned orders passed by the first respondent in N.Dis.No.1018/2015/A1 and N.Dis.No.1019/2015/A1 dated 28.09.2015 and quash the same. 2. The petitioner is a registered dealer on the file of 2nd responde....

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....he petitioner, to the said revision notices filed detailed objections. But without considering the same, the 2nd respondent passed orders of revision of assessment on 27.2.2015 by confirming his proposals. Subsequent to that, the petitioner filed separate rectification applications for the assessment years 2008-2009 and 2010-2011 and on considering the same, the 2nd respondent rejected the claim o....

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....o condone the delay in filing the appeals and the same was represented with a delay of 19 days as the appeal papers got mixed up with other papers due to dislocation of petitioner's office. But the first respondent has dismissed the appeals represented by the petitioner for 2008-2009 and 2010-2011 as not entertainable by passing the impugned orders on 28.09.2015 in N.Dis.No.1018/2015/A1 and N.....

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....nciples of natural justice since the 1st respondent had dismissed the appeals without providing the petitioner, an opportunity of personal hearing. It is his further submission that the 1st respondent/appellate authority failed to consider the reasons behind the delay in representation of the appeal papers. Hence, he prayed for quashing the impugned orders. 8. The learned Additional Government Pl....