Court No. - 59
Case :- SALES/TRADE TAX REVISION No. - 1135 of 2009 Revisionist :- M/S Ram Kripal Singh Opposite Party :- The Commissioner Of Commercial Tax Counsel for Revisionist :- Rakesh Ranjan Agarwal Counsel for Opposite Party :- C.S.C.
Hon'ble Manoj Kumar Gupta,J.
The second appeal filed by the assessee as well as the department in relation to Assessment Year 2002-2003 were allowed by the Tribunal by order dated 1.12.2008. The matter was remitted back to the Assessing Officer to pass further order after hearing the parties. Aggrieved thereby, the assessee applied for recall of order dated 1.12.2008 on the ground that it was exparte and that he was ill on the date the order was passed. The recall application filed by him was rejected by the Tribunal by impugned order dated 27.7.2009 and hence the instant revision.
There was no stay in the instant revision.
Consequently, fresh assessment order must have been passed by the Assessing Authority having regard to the time limit prescribed under Section 29(6) of the U.P. Vat Tax Act.
The revision is dismissed as infructuous.
(Manoj Kumar Gupta, J.) Order Date :- 27.11.2019 skv