2019 (1) TMI 897

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....Mookaiah, Assistant Commissioner, Commercial Taxes now re-designated as Assistant Commissioner (State Taxes), T. Nagar, Assessment Circle, Chennai in support of the application for condonation of delay. Mr. Anand Agarwal, Director of the respondent has filed reply to the said affidavit. The following is the gist of the affidavit of Mr. M. Balasubramanian: The impugned order dated 28.07.2015 was received on 13.08.2015. The post of the Deputy Commissioner (CT) (Admn), Chennai (Central) was vacant hence there was delay in submitting the review report. The review report was filed by the Joint Commissioner (CT), Chennai (Central) Division on 05.10.2015. On 15.12.2015, the Principal Secretary / Commissioner of Commercial Taxes ordered that appe....

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....appellant has not come to this Authority with clean hands. No proper explanation is offered. No grounds are made out for condonation of delay and hence the application for condonation of delay may be dismissed. In support of his submissions, Counsel has relied on judgment of the Supreme Court in Kishore Samrite vs. State of U.P. and Ors. (2013) 2 SCC 398. When the discrepancy in the date of receipt of the impugned order was pointed out, Counsel for the appellant tendered apology and submitted that there are inadvertent errors in the application and in the affidavit and that the order is in fact received on 10.08.2015. Counsel submitted that there is no willful delay and hence in the interest of justice delay may be condoned. There is subs....