2026 (6) TMI 1001

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....el for the Petitioner : M/s. P.V. Prasad Associates Counsel for the Respondent : Special Govt Pleader for State Tax ORDER: Heard learned counsel Sri P.Venkat Prasad, representing M/s. P.V.Prasad Associates, appearing for the petitioner and Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, appearing for the respondents. 2. Based on the show cause notice issued for t....

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....submitted that its Chartered Accountant inadvertently failed to mention the pendency of the rectification application, based on which the delay caused during the pendency of the delay condonation application could have been excluded under Section 14 of the Limitation Act, 1963. The appellate authority, in the above circumstances, dismissed the appeal by the impugned order dated 23.03.2026 as being....

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....sel for the petitioner, however, submits that if the matter is remanded to the appellate authority, the petitioner would be in a position to take the ground of pendency of the rectification application. Otherwise, the impugned order of the appellate authority confirming the order-in-original which imposed substantial liability of tax, interest and penalty under Section 73 of the Act would be onero....

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.... 8. In the aforesaid facts and circumstances, we are of the view that if the matter is remanded to the appellate authority with liberty to the petitioner to take the additional ground of pendency of rectification application to explain the delay, interest of justice would be sub-served. Otherwise, the petitioner, due to fault of its Chartered Accountant, would unnecessarily suffer the tax, interes....