Case Law Details
Light & Electronics Vs Odisha Sales Tax Tribunal (Orissa High Court)
The reasons put forth in the application for condonation of delay before the Tribunal was that the Lawyer handling the case had suffered from serious illness and ultimately died on 6th August, 2012. Papers had been entrusted to such Advocate to file the appeal but, the Assessee had not bothered to follow up with the Advocate to ascertain whether in fact the appeal had been filed or not. The Tribunal was not convinced with the reasons adduced and, therefore, declined to condone the delay.
Since the essential question as far as the present revision petition is concerned, is only about the justification for the Tribunal not condoning the delay of 2569 days, the Court would not like to delve into the merits of the matter.
The long and short of the above narration is that as far as the Petitioner/Assessee is concerned, the explanation offered for an extraordinary delay of 2569 days was not convincing at all.
Since no substantial question arises from the impugned order of the Tribunal, the present revision petition is dismissed.
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