9911796707
TMI Blog2024 (7) TMI 740X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellate authority by glossing over the same had purported to reject the appeal on the ground that the appeal was delayed by more than 4 months. From the order impugned it would appear that the appellate authority despite acknowledging the fact that the main reason for delay in filing the appeal was due to medical treatment and by placing reliance on the provisions of Section 107 (4) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ff. - HON BLE JUSTICE RAJA BASU CHOWDHURY For the Petitioner : Mr. Sandip Choraria Mr. Rajiv Pareek Mr. Rishav Manna For the State : Mr. Anirban Ray, Ld. GP Mr. T.M. Siddiqui Mr. Tanoy Chakraborty Mr. Saptak Sanyal JUDGMENT RAJA BASU CHOWDHURY, J: 1. The present writ petition has been filed, inter alia, challenging the order dated 28th March 2024 passed by the appellate authority under Section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wledging the medical treatment documents submitted by the petitioner, had rejected the said appeal since the same was delayed by more than 4 months from the date of the order against which the appeal was filed. 4. Mr. Choraria, learned advocate appearing for the petitioner submits that the aforesaid order has been passed based on complete non application of mind. The petitioner had appropriately e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eatment and by placing reliance on the provisions of Section 107 (4) of the said Act, by observing the petitioner having filed the appeal beyond the time prescribed, had dismissed the same. The aforesaid order not only appears to be mechanical but contrary to the repetitive directives issued by this Court in the case of Mukul Islam v. The Assistant Commissioner of Revenue, State Tax Cooch Behar ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufficiently explain the delay in filing the appeal. 9. Having regard to the aforesaid and by condoning the delay in preferring the appeal, I direct the appellate authority to hear out and dispose of the appeal on merits upon giving opportunity of hearing to the petitioner, within a period of 8 weeks from the date of communication of this order. 10. With the above directions and observations, the w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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