Description:
The proviso to Section 31(1) of APVAT Act.2005 enables an appellate authority to condone the delay only thirty days after the expiry of the thirty days prescribed for filing appeal U/s 31(1) of the Act. Even if sufficient cause is shown for the delay, beyond the said period, the appellate authority has no power to condone the delay in filling the appeal.
Agarwal Industries Private Limited & another Vs. Appellate Deputy Commissioner (CT), Hyderabad Rural Division & Others – (2011) 52 APSTJ 128 (APHC).
Source:
1. www.icaihyd.org
2. HYDERABAD BRANCH OF SIRC NEWSLETTER. Volume no.13. Issue no.06. June 2011. page no. 6.
Our comment:
The provisions apply only for APVAT Act.2005. It seems not applicable under other Tax’s statutes.
