- (1.) HEARD Sri Ratnesh Chandra, learned counsel for the revisionist and Sri Sanjeev Shankhdhar, learned counsel for the respondents.
(2.) THIS revision has been filed by the revisionist Company against the judgment of the Commercial Tax Tribunal, Lucknow dated 07.05.2014 whereby the Company's appeal against the order of the Additional Commissioner Grade -II (Appeal) dated 04.05.2013 has been rejected on grounds of being barred by limitation for the assessment year 2010 -11.
(3.) BRIEFLY stated the facts are that for the assessment year 2010 -11, the Deputy Commissioner, Commercial Tax, Lucknow imposed a penalty upon the revisionist for Rs.3,10,000/ - out of which a sum of Rs. 1,04,625/ - was deposited by the revisionist on 07.09.2010 and for the remaining amount of Rs.2,05,375/ -, 30 days time was granted to the revisionist to deposit the same. Aggrieved by the order dated 03.02.2011 the revisionist filed an appeal before the Additional Commissioner, Grade -II (Appeal). This appeal was barred by time by 713 days and was accordingly dismissed as being time barred by order dated 04.05.2013. Aggrieved the petitioner filed second appeal before the Commercial Tax Tribunal, which has also rejected the appeal of the petitioner by the order dated 07.05.2014.;