' CH. .ANWAAR UL HAQ (JUDICIAL MEMBER).---The titled sales tax appeal has been preferred at the instance of registered person, calling in question the impugned Order-in-Appeal No,22/2012, dated 12.07.2012 passed by the learned CIR(A) Gujranwala.
2. None appeared on behalf of registered person while Ms. Bushra Fatima, represented the Department. Today, an application for adjournment on behalf of the registered person has been received through courier post which is signed by one Mr. Muhammad Faisal Iqbal, ITP/AR of the registered person, seeking adjournment for a later date. The counsel of the registered person repeatedly sending adjournment applications by post in a causal manner, seeking adjournment on the ground that "due to my professional engagement and short time necessary documents could not be prepared in the subject case".
3. Rule 27 of the Appellate Tribunal Rules, 2010 provides that the Tribunal may, if sufficient cause is shown, adjourn the hearing of appeal or application on a request being made by the party or authorized representative and no request for adjournment sent through post or fax may be entertained. Since no one on behalf of the registered person is appeared at the time of hearing.
Hence the application seeking adjournment is refused.
4. Perusal of the record reveals that the present appeal filed by the registered on 07.12.2012, is time barred. In this behalf office of this Tribunal vide letter dated 20.02.2012, requested the learned CIR(A), Gujranwala to intimate the exact service of impugned appellate order upon the registered person. The learned CIR(A) vide letter No,577, dated 22.01.2013, intimated that the impugned appellate order was served upon the registered person on 27.09,2012. Thereafter, the office 'vide letter dated 13.02.2013, communicated the discrepancy to the registered person. The contents of this letter are reproduced hereunder:-- "Please refer to the above noted case has been filed in this Tribunal and to inform the respondent that the said appeal is are time barred by 11 days. The question of limitation will be decided first by the Bench at the time of hearing of appeal. "
5. Almost after the laps of about 03 years, the Registered Person even not bothered to reply the said letter dated 13-02-2013 of this Tribunal nor any application seeking condonation of delay in filing appeal before this Tribunal was received. Therefore, after due consideration, the present appeal is dismissed in limine being barred by time.