Delay condoned in filing of appeal

CST & VAT : Haryana VAT - Where against order of Commissioner, assessee filed appeal before Tribunal late by 155 days along with application seeking condonation of delay and submitted that due to different levels of decision making authorities, there was delay in taking final decision of filing appeal before Tribunal, there was sufficient cause for delay in filing appeal

HIGH COURT OF PUNJAB AND HARYANA

Indian Oil Corporation Ltd.

v.

State of Haryana

AJAY KUMAR MITTAL AND FATEH DEEP SINGH, JJ.

VATAP NO. 62 OF 2014

SEPTEMBER  9, 2014 

Section 33 of the Haryana Value Added Tax Act, 2003 read with section 5 of the Limitation Act, 1963 - Appeals, revision, etc. - Appeal - Assessing Authority passed assessment order on assessee on 20-3-2007 - Thereafter Commissioner vide order dated 30-7-2011 passed under section 34 revised order of assessment - Against order of Commissioner, assessee filed appeal before Tribunal late by 155 days alongwith application seeking condonation of delay - Tribunal dismissed appeal being barred by limitation - Assessee submitted before High Court that due to different levels of decision making authorities, there was delay in taking final decision of filing appeal before Tribunal - Delay was unintentional and due to circumstances beyond its control - Whether there was sufficient cause for delay in filing appeal - Held, yes - Whether delay in filing appeal deserved to be condoned - Held, yes [Para 10] [In favour of assessee/Matter remanded]

Words and Phrases : Expression 'sufficient cause' occurring in section 5 of the Limitation Act, 1963