STANDARD STEELS Vs. STATE OF HARYANA

JUDGEMENT

(1.) THIS appeal has been filed by the assessee under Section 36 of the Haryana Value Added Tax Act, 2003 (in short "the Act") against the orders dated 23.3.2010 (Annexure A -1), dated 4.7.2011 (Annexure A -2) passed by the Joint Excise and Taxation Commissioner (Appeals) and dated 3.8.2012 (Annexure A -4) passed by the Haryana Tax Tribunal, Chandigarh (hereinafter referred to as "the Tribunal") in STA No. 216 of 2011 -12, for the assessment year 2006 -07, claiming the following substantial questions of law: -

(2.) THE facts necessary for adjudication of the present appeal as narrated therein are that the appellant -M/s Standard Steels was engaged in the trading of Iron and Steel etc. It had been filing its returns and discharging tax obligations. The assessment for the year 2006 -07 was framed by the assessing authority vide order dated 23.3.2010 (Annexure A -1) making additional demand of Rs. 2,51,927/ -. Feeling aggrieved, the appellant filed an appeal before respondent No.4 -Joint Excise and Taxation Commissioner (Appeals). As the appeal was barred by limitation, an application under Section 5 of the Limitation Act was also filed for condonation of 17 days' delay. Respondent No.4 vide order dated 4.7.2011 (Annexure A -2) rejected the application for condonation of delay and dismissed the appeal being hit by limitation. Still dissatisfied with the order dated 4.7.2011 (Annexure A -2), the appellant filed an appeal (Annexure A -3) before the Tribunal who vide order dated

(3.) THE primary question that arises for consideration in this appeal is whether the delay of 17 days in filing the appeal before the Joint Excise and Taxation Commissioner (Appeals) and the delay of about one month in filing the appeal before the Tribunal was liable to be condoned in the facts and circumstances of the present case.