- (1.) THESE connected revisions arise out of common order dated 1.12.2010 passed in second appeals, under Section 7(3) of the U.P. Value Added Tax for the assessment years 2002 -03, 2003 -04, 2004 -05 and 2005 -06 passed by the Commercial Trade Tax Tribunal.
(2.) THE revisionists is a dealer registered under the U.P. Trade Tax Act, 1948, engaged in mining and sale of boulders "Gitti", the assessing authority on best judgment assessment was made on a turnover of Rs. 4,00,000/ - imposing Rs. 32,000/ - tax.
(3.) AGGRIEVED against the ex parte assessment order, applicant preferred a time barred appeal along with the delay condonation application, the first appellate authority rejected the appeal on the ground of limitation, which was affirmed by the Tribunal in the second appeal. The delay of filing the appeals is as follows: - For the assessment year 2002 -03 five years For the assessment year 2003 -04 and 2004 - 05 two and half years For the assessment year 2005 -06 one year;