Anand Electronics vs State Of Haryana
2023 Latest Caselaw 16576 P&H

                                              Neutral Citation No. 2023:PHHC:125467-DB
                          IN THE HIGH COURT OF PUNJAB AND HARYANA
                                       AT CHANDIGARH

                          220                                 VATAP No.132 of 2017
                                                              Date of decision: 22.09.2023


                                                                             .... Appellant
                                                      Versus
                                                                             .... Respondent

              CORAM: HON'BLE MS. JUSTICE RITU BAHRI
                     HON'BLE MRS. JUSTICE MANISHA BATRA

              Present :            Mr. Alok Mittal, Advocate for the appellant.

                                                                                   .

**** RITU BAHRI, J. (oral)

1. The present appeal has been filed by the appellant against the

order dated 20.03.2017 (Annexure A-4) passed by Haryana Tax Tribunal,

Haryana, Chandigarh (for short-The Tribunal). The appellant has gone in

appeal before the Tribunal, against the order dated 19.07.2013(Annexure A-2)

whereby, the Appellate Authority had dismissed the appeal on the ground that

the appellant had failed to appear despite giving it several opportunities and

appeal was dismissed in default. The Tribunal after noticing the above facts

has held in paragraph 5 of its order that no reason was given by the appellant

before the Appellate Authority as to why no one had appeared before the first

Appellate Authority on any date of hearing despite 13 opportunities. The

Appellate Authority has adopted a very liberal approach and gave notices of

hearing as many as 13 times, but none appeared. The appellant has produced

two VAT-C 4 certificates which were not produced by it before the assessing

authority and before the Tribunal. The respondent-Revenue had not produced

the file of the case in hand and the appeal was dismissed.

JYOTI 2023.09.26 11:09 I attest to the accuracy and integrity of this judgment/order

2. Since VAT-C 4 forms were not produced before the Assessing

Authority, the Tribunal should have remanded the appeal back to the Appellate

Authority so that VAT-C 4 forms could have been examined and order on

merits could have been passed.

3. In view of above, orders dated 20.03.2017 (Annexure P-4) and

19.07.2013(Annexure A-2) are set aside and matter is remanded back to the

Excise and Taxation Commissioner, for deciding the appeal on merits after

examining the VAT-C 4 forms which were produced by the appellant before

the Tribunal.

4. However, keeping in view that the appellant had not appeared

before the Appellate Authority on 13 occasions, direction is being given to the

appellant to appear before the Appellate Authority on 5.10.2023, and

thereafter, the Appellate Authority can pass appropriate orders on merits.

Pending application, if any, also stands disposed of.

                                                                         (RITU BAHRI)
                                                                            JUDGE




                                                                      (MANISHA BATRA)
              22.09.2023                                                 JUDGE
              Jyoti-IV
                                         Whether speaking/reasoned:   Yes/No.
                                         Whether reportable     :     Yes/No




JYOTI
2023.09.26 11:09
I attest to the accuracy and
integrity of this judgment/order