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TMI Blog2023 (1) TMI 929X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant did not appear before the revisional authority on more than two occasions - non-appearance of the appellant on several dates - HELD THAT:- As per the assessment order dated 27th June, 2013, the tax payable was Rs. 7,36,715.58 and the assessing order records that a sum of Rs.7,13,330/- has already been paid by the appellant / assessee and the balance due is Rs.23,385.58. Thus, considering t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents : Mr. T. M. Siddique, Mr. Soumitra Mukherjee, Mr. Debasish Ghosh JUDGMENT T.S. SIVAGNANAM, J. 1. This intra Court appeal is directed against the order dated 2nd December, 2021 in W.P.A. No.7845 of 2021. In the said writ petition, the appellant has challenged the order passed by the fast track revisional authority, Bench No.III in Revision Case No.REV/14-15/3347/FT-5681/B-III/C dated 6th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... noting the conduct of the appellant, dismissed the writ petition on the ground that the appellant is a habitual defaulter and he was not inclined to interfere with the order of the revisional authority. 3. After we have elaborately heard the learned Advocates for the parties, we fully agree with the opinion rendered by the learned Writ Court as regards the conduct of the appellant inasmuch as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the writ petition is set aside and consequently the order passed by the revisional authority dated 6th February, 2020 and the order passed by the appellate authority dated 22nd August, 2014 are set aside and the appeal in Appeal Case No.A- 225/BH/13-14 stands restored to the file of the appellate authority, who shall issue notice to the appellant fixing a date for hearing. On the said date, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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