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TMI Blog2022 (10) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... ral justice - HELD THAT:- Admittedly, as against the impugned order as on date there is no other remedy available under the Act since the Tribunal has not been constituted. Therefore, the appellant had to necessarily approach the learned writ court for challenging the said order - when such is the position, the learned writ court would have to examine as to the correctness of the order passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the server copy of this order - Appeal disposed off. - MAT 1493 of 2022 with IA No. CAN 1 of 2022 - - - Dated:- 28-9-2022 - HON BLE JUSTICE T.S. SIVAGNANAM AND HON BLE JUSTICE SUPRATIM BHATTACHARYA Appearance: For the Appellant : Mr. Rituraj Chakraborty For the respondent : Md. T. M. Siddiqui, ld. A.G.P. Mr. N. Chatterjee T.S. Sivagnanam J.: This intra- Court appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Further, it is submitted that no effective opportunity of hearing was granted to the appellant by the appellate authority. Learned Additional Government Pleader appearing for the State submits that the appeal was heard on three days namely on 20.07.2022; 22.07.2022 and 27.07.2022 and after affording sufficient opportunity of hearing, the appellate authority has passed a speaking order. Admi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pears that the representation given to the appellate authority on 19.07.2022 has not been considered and the copy of the adverse report has not been furnished. Thus, we are of the view that one more opportunity can be granted to the appellant with a direction to the appellate authority to furnish the copy of the adverse report but however such direction can be given excepting two conditions. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll be considered by the appellate authority on merits and in accordance with law uninfluenced by any of the observations, which has been made by the appellate authority in the order dated 07.10.2019. We make it clear that the assessee should cooperate with the proceedings before the appellate authority and shall not pray for any further adjournment. With the above observations, the instant a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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