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TMI Blog2020 (9) TMI 880X X X X Extracts X X X X X X X X Extracts X X X X ..... e Assessing Officer was directed to forward such application to the Nodal Officer, who in turn would forward it to the concerned Grievance Committee - HELD THAT:- Since the learned Single Judge has only directed the appellant to raise their grievance before the Nodal Officer/Nodal Committee, there is nothing to interfere with the said order by the Division Bench in the present intra court appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r : Mr. A.V. Arun For Respondents : Mr. A.P. Srinivas ORDER (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 respective residences. 2. Heard Mr. A.V. Arun, learned counsel for the appellant and Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f this order. 2) The petitioners/ Assessees are directed to submit their applications in accordance with Paragraph 8 of the Circular dated 03.04.2018 within a period of two weeks from the date of receipt of a copy of this order to their respective Assessing Officers / jurisdictional officer/GST Officers. The Assessing Officers are directed to forward the application to the Nodal Officers with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an order, against which the appeal filed by the assessee is pending before the Commissioner of Appeals. He therefore submitted that the Appellate Authority may be allowed to decide the appeal on merits and in accordance with law. 5. On the other hand, Mr.A.P.Srinivas, learned counsel for the Department submitted that the learned Single Judge has not made any observation against the Assessee and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he parties before us, either the assessee or the Revenue. Therefore, we decline to make any observation on the merits of the case. In the circumstances of the case, we dispose of this writ appeal by relegating the appellant before the learned Commissioner of Appeals, where the appeal is pending and we expect, the said Authority to decide the appeal in accordance with law, after giving an opportuni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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