COMMISSIONER COMMERCIAL TAX Vs. GOEL COMPUTERS

JUDGEMENT

(1.) Heard learned Additional Chief Standing Counsel for the petitioner and Sri Mudit Agarwal, learned counsel for the respondent.

(2.) The aforesaid appeal was filed on 16.01.2019 challenging the order of the Commercial Tax Tribunal dated 26.04.2016. The revisionist has preferred this revision alongiwith application for condonation of delay, for condoning the delay of two years and five months in filing of the said revision. The delay has been sought to be explained in the application under Section 5 of the Limitation Act.

(3.) Sri Mudit Agarwal, learned counsel for the respondent has filed objection to the application for condonation of delay. In the said affidavit, counsel for the respondent has stated that the revisionist has not given any explanation for the delay, from the date when the impugned order dated 26.04.2016 was served upon them on 07.05.2016 till 02.08.2018, when a proposal for filing of the revision petition was presented before the Deputy Commissioner/Departmental Representative to the Additional Commissioner, Grage-II, Commercial Tax, Lucknow. He further submits that this period of more than two years and three months, it has not even been attempted to be explained by the revisionist and, therefore, the application for condonation of delay is liable to be rejected.