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TMI Blog2022 (9) TMI 1494X X X X Extracts X X X X X X X X Extracts X X X X ..... , Adv. ...for the respondent ORDER The Court : We have heard Mr. Anirudhya Dutta, learned Advocate for the appellant and Ms. Smita Das De, learned standing counsel for the respondent to whom we have requested to take notice on behalf of the respondent and her appearance to be regularised by the Ministry/Department. There is delay of 24 days in filing the appeal. We have perused the affidavit f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n: "i) Whether the Tribunal was justified in law in disregarding the application made by the Appellant for adjournment of the hearing on January 31, 2022 and in proceeding with an ex parte hearing without giving the appellant an opportunity of being heard while passing the impugned order against the mandate of section 254 of the Income Tax Act, 1961? ii) Whether the Tribunal was justified in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deposit the deducted sum to the Government exchequer and consequently failed to issue a certificate in favour of the Appellant as mandated by the Income Tax Act, 1961? We have perused the order passed by the tribunal and we find that the assessee did not appear before the tribunal and the tribunal records that a request for adjournment was made. However, the tribunal was not convinced with the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the view that since the alternative remedy available to the assessee before the learned tribunal is an effective and efficacious remedy more particularly because the learned tribunal is the last fact finding forum in the hierarchy of the authorities, therefore, we are of the view that one more opportunity should be granted to the assessee to contest the appeal on merits. For all the above re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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