APTECH ENGINEERS 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 order dated 29.11.2012 (Annexure A-4) passed by the Haryana Tax Tribunal, Chandigarh (hereinafter referred to as "the Tribunal") in STA No. 224 of 2011-12, for the assessment year 2006-07, claiming the following questions of law:-

(2.) The facts necessary for adjudication of the present appeal as narrated therein are that the appellant-M/s Aptech Engineers was engaged in the job work of painting and powder coating and the material used for execution was being supplied by the contractee and it was providing only labour job. The appellant had been filing returns and discharging its obligations, if any, though there was no tax liability as there was no transfer of property in goods. The assessment for the year 2006-07 was framed by the assessing authority exparte vide order dated 22.3.2010 (Annexure A-1). The notice was pasted on the last known business address whereas the appellant had already closed its business on 31.3.2008. Feeling aggrieved, the appellant filed an appeal before the appellate authority who vide order dated 20.6.2011 (Annexure A-2) dismissed the appeal. Still dissatisfied, the appellant filed an appeal before the Tribunal on 15.12.2011 which was barred by 70 days. Accordingly, an application for condonation of delay was filed pleading that the appellant was wrongly advised that the appeal before the Tribunal can be filed within 180 days whereas the appeal was to be filed within 60 days. The Tribunal vide order dated 29.11.2012 (Annexure A- 4) rejected the application for condonation of delay and dismissed the appeal as barred by limitation. Hence, the present appeal.

(3.) We have heard learned counsel for the appellant.