JUDGMENT R.R. Misra, J.
1. A copy of the order passed by the first appellate authority was served on the assessee on 24.6.1986. The assessee belongs to Pithoragarh. He had handed over the necessary papers to his counsel Sri Govind Singh Kanwar of Pithoragarh, who in turn passed on the papers to Sri Ramesh Chandra Taiyal, Advocate for filing second appeal before the Sales Tax Tribunal. I have heard learned Counsel for the parties. From a perusal of the impugned order passed by the Sales Tax Tribunal, it is clear that the Tribunal has rejected appeal of the assessee as barred by time because it was unable to pin-point as to because of which of the aforesaid counsels the appeal could not be filed in time. In the present set up in which the courts are working in India, it is adverse system where the parties generally appear through their Advocate. The obligation of the parties is to select his Advocate, brief him, pay the fee demanded by him and trust the learned Advocate to do the rest of things. After engaging a lawyer the parties may feel confident that all that he had to do has been done by him and the rest is to be done by the Advocate, who has been engaged by him. Under the law at the time of hearing of the appeal also, personal appearance of the parties is not usually required, therefore in this situation on the findings recorded by the Tribunal and further the fact that the Tribunal has not found that so far as the assessee is concerned he has been negligent in prosecuting his appeal, in my opinion, the Tribunal ought to have adopted a justice oriented approach and the assessee should not be made to suffer for the inaction of his agent, the Advocate engaged by him. In this view of the matter, I find that the Tribunal is in error in rejecting the appeal as barred by time.
2. In the result, the revision succeeds and is allowed with costs, which are assessed at Rs. 200/-. The impugned order passed by the Tribunal dated 1st August, 1987, for the assessment year 1978-79 is set aside with directions to hear and decide the appeal on merits in accordance with law.