IMPRESSION Vs. DEPUTY COMMISSIONER, COMMERCIAL RAGHUNATH BAZAR, TAXES

JUDGEMENT

(1.) THIS appeal is directed against the order dated 18 -12 -2010 passed by the Dy. Commissioner, Commercial Taxes (Appeals) (Appellate Authority, Jammu) The Appellate Authority rejected the appeal of the appellant only on the basis of delay in filing the appeal. The Appellate Authority has in his order confirmed that the appeal before him should have been filed on 28 -05 -2009 but has been filed on 20 -08 -2009. The appellant has afforded an opportunity to explain the reasons for failure to comply with the statutory requirement vide Notice No. 334/DCJ/AP/ST 2009 -10/2411 dated 14 -09 -2009. Sh. Rajan Gupta, Chartered Accountant of the firm appeared before the Appellate Authority and in spite of availing numerous opportunities failed to do the needful. The case was ultimately fixed on 16 -12 -2010, when none appeared on behalf of the appellant the Appellate Authority has not entertained the appeal filed by the appellant and has dismissed in Limini. The same was challenged in this Tribunal. As per Section 11A of the Jammu and Kashmir General Sales Tax Act, the appellant was under the mandate of Law to file appeal before this Tribunal within three months from the date of such order i.e. 18 -12 -2010. The appellant fails to file the same within the period prescribed and ultimately filed the appeal on 05 -03 -2013 without having any application of Condonation of delay. The counsel for the appellant has submitted that he has received the copy from the Dy. Commissioner (Appeals), Jammu on 04 -02 -2013 vide Dy. Commissioner, Commercial Taxes, Appeals certificate No; - 3876 dated 01 -03 -2013 which reproduced as under: -

(2.) THE counsel for the appellant claiming that the limitation period starts from the date of service i.e. 04 -02 -2013 as per the certificate referred above. The Learned Counsel for the respondents submitted that since the order has been passed on 18 -12 -2010 so the period of limitation starts from the same date.