Neutral Citation No. - 2025:AHC-LKO:16810 Court No. - 6 Case :- WRIT TAX No. - 243 of 2025 Petitioner :- Rammohan Poly Pack Pvt. Ltd. Thru. Director,Arun Kumar Agarwal Respondent :- State Of Up Thru. Prin. Secy.,State Tax, ,Lko. And 3 Others Counsel for Petitioner :- Anuj Kudesia,Anurag Tyagi Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present petition has been filed challenging the order dated 26.11.2024 whereby the appeal preferred by the petitioner was dismissed on the grounds of the same being filed beyond the period of limitation. 3. The facts are that initially an order of assessment came to be passed against the petitioner and the appeal preferred by the petitioner was also dismissed. Challenging the said orders, the petitioner had approached this Court by filing Writ Tax No.258 of 2024. The said writ petition was allowed vide judgment dated 22.10.2024 directing the assessing authority to pass a fresh order after considering the reply of the petitioner and after giving an opportunity of hearing. In furtherance of the said order passed by this Court, instead of the petitioner moving an application/filing objection before the assessing authority, he took two steps: firstly, he moved an application before the assessing authority annexing a copy of the order passed by the High Court and secondly, he also preferred a fresh appeal challenging an order which already stood quashed by this Court. The appellate authority dismissed the delay condonation application and consequently the appeal, which is impugned in the present petition. 4. Submission of learned counsel for the petitioner is that in terms of the order passed by this Court on 22.10.2024 it was incumbent upon the assessing authority to have passed a fresh order, which has not been done. He states that the petitioner wanted to intimate the appellate authority that the application filed by the petitioner before the assessing authority was not being taken on record, however, an appeal came to be filed, perhaps under wrong legal advice. 5. Considering the fact that this Court vide judgment dated 22.10.2024 had remanded the matter with directions to the petitioner to file objections before the assessing authority, who was further directed to decide the same in accordance with law, the filing of the appeal by the petitioner was unwarranted as no fresh assessment order has been passed against the petitioner. The order impugned cannot be sustained as no order has been passed by the assessing authority after remand in terms of the directions given by this Court on 22.10.2024. Thus, on the said ground, the impugned order dated 26.11.2024 is quashed. 6. Matter is remanded to the assessing authority. The petitioner shall appear alongwith his objection before the assessing authority within a period of ten days from today. 7. The assessing authority shall thereafter fix a date of hearing and shall pass a fresh order in accordance with the directions contained in the judgment dated 22.10.2024. 8. It is made clear that no fresh notice of hearing need be served upon the petitioner which shall be indicated to him when he appears before the assessing authority. 9. It is further clarified that the assessing authority namely the Assistant Commissioner, Mobile Squad shall now pass the orders in terms of the directions issued herein above. 10. Present petition stands disposed off in above terms. Order Date :- 25.3.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench