Neutral Citation No. - 2025:AHC:25061 Court No. - 4 Case :- WRIT TAX No. - 403 of 2025 Petitioner :- M/S Shri Bankey Bihari Enterprises Respondent :- State Of U.P. And 3 Others Counsel for Petitioner :- Rahul Agarwal Counsel for Respondent :- C.S.C. Hon'ble Ajit Kumar,J. 1. Heard Shri Ankur Agarwal, learned Advocate holding brief of Shri Rahul Agarwal, learned counsel for petitioner and learned Standing Counsel. 2. By means of this petition filed under Article 226 of the Constitution, petitioner has questioned the order passed by the Appellate Authority dated 20.12.2024. 3. It is submitted that the Appellate Authority has dismissed the appeal solely on the ground of delay whereas the delay was only of 30 days and that was too only for want of notice of the order impugned passed by the Assessing Authority. It is further submitted by the learned counsel for petitioner that in identical set of facts a number of writ petitions has been disposed of previously and even by me also being Writ Tax No. 2070 of 2024 wherein it was held vide paragraphs 9, 10 and 12 that when a procedure is prescribed it is meant to be followed by the Assessing Officer and in the event procedure not followed, the order gets rendered unsustainable. However, since I find here in the present case that appeal has been dismissed on the ground of delay only, the main issues have, in fact, remained unaddressed by the Appellate Authority. 4. At this stage, learned Standing Counsel submits that if the Court remands the matter to the Appellate Authority, it may be directed to decide the same in the light of the law discussed in the several authorities of this Court referred to in the judgment passed in Writ Tax No. 2027 of 2024 and that the appeal be decided in a time bound period too. 5. In view of the above, the order passed by the Appellate Authority dated 20.12.2024 rejecting the appeal on the ground of delay is hereby set aside. The matter is remitted to the stage of appeal and the statutory appeal filed by the petitioner stands restored. The appellate authority shall decide the matter of appeal again afresh on merits after giving opportunity of hearing to the petitioner and considering observations made as to the legal points discussed and elaborated in the judgment of this Court in Writ Tax No. 2070 of 2024. 6. The Appellate Authority shall be passing final order within maximum period of two months from the date of presentation of certified copy of this order. 7. The order of the Assessing Authority shall abide by the result of appeal. Order Date :- 20.2.2025 Nadeem Digitally signed by :- NADEEM AHMAD High Court of Judicature at Allahabad