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2019 (2) TMI 926
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....: B.K.Singh Raghuvanshi For the Opposite Party : C.S.C. ORDER 1. The present set of revisions have been filed by the assessee against the common order dated 4.1.2019 passed by the Commercial Tax Tribunal, Ghaziabad Bench in five appeals filed by the present applicant-assessee. Details of the same are as below: Sales / Trade Tax Revision No. Appeal No. Assessment Year 36 of ....
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....Section 21 of the Uttar Pradesh Trade Tax Act, 1948 (hereinafter referred to as 'the Act'), wherein final assessment order dated 7.8.2003 was passed and also served on the assessee on that date itself. The first appeal against the aforesaid order came to be filed for the first time on 15.9.2018 with a delay of 15 years i.e. 5,484 days. The aforesaid inordinate delay was explained by the ap....
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....ot liable to be taxed under Section 3-F of the Act. Being aware of the judgment, the assessee claimed to have filed an application for refund of the amount. Still admittedly, the assessee did not file an appeal to challenge the reassessment order dated 7.8.2003. Meanwhile, the Trade Tax Department continued to seek recovery of the demand. 7. Then, reference has been made to certain internal com....
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....delay in the present matter is not a short delay, but an inordinate delay of more than 15 years. Also, no satisfactory explanation has been offered to explain such inordinate delay. Merely because an arguable case may exist in favour of the assessee, it may not have been enough to condone the delay. 10. Having heard the learned counsel for the parties and having gone through the record of the c....