- (1.) Challenging the orders passed by the Assessing Officer and the consequential ex-parte orders passed by the appellate authority, dismissing the appeal of the petitioner by passing an ex-parte order and thereafter, rejecting their application for restoration filed under Section 47 of the M.P. VAT Act on account of inordinate unexplained delay of more than 2 years 3 months in seeking restoration of setting aside the ex-parte order, this writ petition has been filed.
(2.) In W.P. No.5630/2016 a perusal of the assessment order Annexure P/1 dated 28.6.2010 indicates that a tax liability of more than 17 Lacs is imposed upon the petitioner for various period from 1.4.2006 to 14.3.2008 and in W.P. No.5759/2016 the tax liability is about 83692/-.
(3.) Keeping in view the facts and circumstances of the case and the fact that the petitioners after filing the appeal were under the impression that their counsel Shri Manoj Sharma is taking action in the matter and as the counsel did not inform them in time with regard to the decision of the appeal and in fact did not appear when the appeal was fixed for hearing, We are of the considered view that on account of default on the part of the counsel, the applicant should not suffer. However, at the same time we may observe that the conduct of the petitioner also in keeping quite over the matter for a period of more than two years depending on the appeal after filing of the appeal is also not approved. However, as huge tax liability is imposed upon the petitioner and as appeal is rejected and decided ex-parte without granting any opportunity of hearing, we deem it appropriate in the interest of justice to grant one more opportunity to appear before the Appellate Authority and make submission with regard to the appeals in question. Accordingly, we allow both these petitions and dispose of the matter in the following manner :- As far as W.P. No.5630/2016 is concerned, the impugned orders passed by the Appellate Authority as contained in Annexures P/7, P/8 and P/9 and the consequential order rejecting the application under Section 61(4) vide Annexure P/10 cumulatively filed and dated 8.11.2013 are quashed. Applicant shall appear before the Appellate Authority along with a certified copy of this order on 15th March, 2017, deposit 20% of the tax due as determined by the Assessing Officer and on the same being done, the appellate authority shall proceed to decide all the three appeals on merit in accordance with law within a reasonable period thereafter.;