ORDER 1. In this appeal Shri Vinod Gupta (STC) counsel for appellant has appeared on number of occasions and has not appeared today that on last date of hearing case was fixed today on his request. I therefore, propose to dispose of this appeal on merits. 2. Heard Ld. CTO Circle-A Jammu for department. 3. Aggrieved by an order dated 31-03-2011 passed under section 7(11) of J&K GST Act by the Assessing Authority, the appellant preferred an appeal before Appellate Authority, Jammu. The said Authority has not entertained the appeal of the appellant and dismissed in limini, the same on the ground that appellant has failed to explain the reasons for filing the appeal beyond the prescribed time, is a condition precedent for entertainment of an appeal under section 11 of the J&K GST Act, 1962 and in the present case it is revealed from the perusal of the record called for and from the impugned order dated 28-05-2013 that number of opportunities have been afforded by the Appellate Authority to the appellant for explain the reasons for late filing of appeal and the said opportunity have not been availed by the appellant. 4. In the appeal before this Tribunal the order impugned passed by Appellate Authority has been assailed on "That the appellant has preferred an appeal before this Hon'ble Forum to provide an opportunity to explain the delay in filing the appeal for admission of appeals before the Deputy Commissioner, Commercial Taxes (Appeals) Jammu for carriage of Justice. Now the appellant has prayed in this appeal for getting an opportunity from the Deputy Commissioner, Commercial Taxes (Appeals) Jammu for hearing of the case for getting the natural justices from their end. In view of the above mentioned facts, please be direct the Appellate Authority to hearing the case after the compliance of pre deposit condition for hearing of the Case" 5. The counsel for the appellant Shri Vinod Gupta (STP) who chose remain absent today deliberately as case was fixed on his submission today and has sought adjournments in last two hearings today while going through the contents of appeal, this is ill drafted and senseless, does not carry any meaning. The grounds urged in the appeal that reasonable opportunity of being heard was not provided to the appellant is thus devoid of any substance and merit. 6. The grounds urged in the appeal that reasonable opportunity of being heard was not provided to the appellant is thus devoid of any substance and merit. 6. Viewed thus, I find no cause for this Tribunal to interfere with the order impugned which otherwise also does not suffer from any illegality or irregularity. The appeal is accordingly dismissed and shall be consigned to the records. Stay, if any, granted earlier is hereby vacated. Records, summoned be returned forthwith.