WORLDVISION Vs. DY. COMMISSIONER, COMMERCIAL TAXES

JUDGEMENT

(1.) THIS appeal is directed against the order dated 18 -10 -2013 passed by the Dy. Commissioner, Sales Tax (Appeals) (Appellate Authority) Jammu for the accounting year 2006 -07 passed under section 72 of the J&K VAT Act, 2005 whereby the appeal of the appellant/assessee under section 72 has been dismissed in limini on the grounds that appellant has failed to rectify the defect vis -a -vis proof of payment of 5% of penalty as required under clause (c) of the first proviso to Section 72 of the Act and to explain the reasons for filing the appeal beyond the prescribed time. The said order has been assailed by he appellant/assessee before this Tribunal through the medium of this appeal on the grounds that the order passed by the Appellate Authority is not based on merits of the case and is against the law and facts of the case. The Appellate Authority has not given a reasonable opportunity to the appellant to remove the defect as the counsel for the dealer was confined to bed due to hip problem and could not attend the proceedings so on the default of the counsel is not the default of the appellant/assessee. Further the notice dated 20 -09 -2013 was not served to the appellant. Also submitted that appellant has deposited 5% of the penalty prior to filing of this appeal. Further counsel for appellant submitted that demand notice was sent through registered post and was not served to the appellant and appellant when received the demand notice has filed the appeal within 30 days so no question arise for late filing of appeal. I have heard counsel for parties. After perusal of the record and hearing the parties, I think the ends of justice will be served if the appellant is provided one more opportunity before the Appellate Authority for purposes of explaining the delay which has been caused for filing the appeal under section 72 of the Act before the Appellate Authority for deciding the question about the fulfillment of the statutory requirements for the purpose of entertainment. I make an order accordingly and while therefore allowing this appeal, I set aside the order impugned and remand the case back to the Ld. Appellate Authority, Jammu and said Authority shall restore the appeal under section 72 of the Act to its original number. The appellant through his counsel is directed to cause his appearance before the Appellate Authority on 22 -02 -2014 at 10 a.m. sharp without waiting any notice from the Appellate Authority. In case the appellant does not appear before the Appellate Authority on the date and time specified above, the Appellate Authority shall be at liberty to dismiss the appeal without issuing any notice to the appellant. The appeal is disposed of accordingly and shall be consigned to records. Records, summoned, if any be returned forthwith.