9911796707
TMI Blog2020 (7) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... E KRISHNAN RAMASAMY For Appellants : Mr. C. Manishankar, Senior counsel for Mr. T. Shanmugam For Respondent : Mr. Pramod Kumar Chopda COMMON JUDGMENT (Made by DR. VINEET KOTHARI, J.) The Court was held by Video Conference, as per the Resolution of the Full Court dated 3 July 2020, by Judges at their respective residence and the counsel, staff of the Court appearing from their respectiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (in short "Tribunal"), the Assessee should avail the alternative remedy before the Tribunal and therefore, the learned single Judge was pleased to grant a period of three months time from the date of receipt of that order. 5. Instead of approaching the learned Tribunal, the Assessee has approached this Court by way of the present intra court appeals. 6. The learned counsel for the appellant/Asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons raised by the learned counsel for the Assessee as to whether opportunity to cross examine the witnesses was required to be given in the present case or not or whether sufficient opportunity was already given to the Assessee or not. We cannot appreciate short circuiting the normal procedure of appellate forums to be availed by the Assessee in such cases. Merely because there has been an alleged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee even now is further period of four weeks, to file an appeal before the Tribunal. If the Assessee is inclined to file such appeal, we request the learned Tribunal not to raise objection as to limitation of filing the appeal, but however, subject to fulfillment of other usual conditions for filing the appeal, the appeal may be entertained and decided in accordance with law, as expeditiously as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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