- (1.) THIS revision under section 58 of the U.P. Value Added Tax Act, 2008 (hereinafter referred to as the 'Act'), is directed against the order dated 3rd July 2014 passed by the Tribunal in appeal No. 184 of 2014 condoning the delay in filing of the appeal by the Revenue and also the order dated 26th July 2014 (allegedly dispatched on 28th July 2014) rejecting the application for providing further opportunity of hearing.
(2.) IT appears that against the penalty order dated 3rd January 2011 by the Assessing Authority, the revisionist herein, filed an appeal before the Additional Commissioner Grade II (Appeal) -5 Commercial Tax, Lucknow, which was allowed by order dated 5th May 2011. The Revenue took the matter in further appeal before the Tribunal. The appeal was filed on 23rd November 2011 along with the application for condonation of delay. It is stated in the application that the order of the appellate authority was received in the office of State representative on 13th July 2011 and, thus, after excluding the period of 90 days prescribed for filing appeal, there is only a delay of 43 days. In the application for condonation of delay, it is stated that the proposal for filing the second appeal was received in the office of the State representative on 31st October 2011 because the concerned clerk was on medical leave, and thus, the file was not available.
(3.) LEARNED counsel for the revisionist submitted that the impugned orders are manifestly illegal because of the fact that there was no proper explanation for the delay and the medical certificate or the leave application, which could be best evidence to show that the clerk was on medical leave, have not been brought on record. It is further contended that under section 19 of the Act, the limitation starts running from the date of service of the order on the aggrieved party and it is wholly immaterial when the State representative received the same. According to the revisionist, the judgment of the Ist Appellate Authority dated 5th May 2011 was received by the Appellate Authority on 8th June 2011. Accordingly, the limitation would start running from 8th June 2011. He has placed reliance on judgment of the Apex Court dated 24th March 2014 in Special Leave Petition (Civil) No. 6609 -6613 of 2014 - Brijesh Kumar Versus State of Haryana. I have considered the submissions made by learned counsel for the revisionist and perused the record.;