2010 (1) TMI 1272

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.... S.C. Bharati Sapru, This revision has been filed by the assessee under Section 11 of the U.P. Trade Tax Act for the assessment year 1996-97 against the order of the Tribunal 21.12.2001. The questions of law referred to are hereunder :- (i) Whether the Tribunal was correct not to consider that the delay in filing the appeal was due to service of Assessment order on the ex-Accountant....

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....he facts of the case are that an ex-partee order of assessment was made on 7.11.1997. The assessee filed an appeal, which was 40 days beyond time and it was not accompanied by the application under Section 5 of the Limitation Act. The appeal was dismissed on this ground on 10.3.2000. The Tribunal has upheld the order of the first appellate authority by its order dated 21.12.2000. However, consider....