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2024 (8) TMI 68

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..... y Jr. SC For Income Tax ORDER PER HON'BLE SP, J. Heard Sri Praveen K Nair, learned counsel for the petitioner; Ms.B.Sapna Reddy, learned Junior Standing Counsel for Income Tax Department, for respondent Nos.1 and 2; and Sri B.Mukherjee, learned counsel representing Sri Gadi Praveen Kumar, learned Deputy Solicitor General of India, for respondent No.3. 2. With the consent, finally heard. 3. Th .....

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..... lated against such person. The adverse decision was certainly contemplated and in that event, even if petitioner did not file its reply, it should have been given an opportunity of personal hearing. 5. The second limb of argument is that in view of judgment of Madras High Court in M/s.Imperial Shipping Service v. The Assistant Commissioner (ST), Chennai [2024 (5) TMI 182], even if petitioner has .....

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..... itation for preferring an appeal, we deem it appropriate to permit the petitioner to file an appeal before the appellate authority within fifteen days from today. If the appeal is preferred within the aforesaid time, the appellate authority shall consider and decide it on merits and shall not throw it over board on the ground of delay. 9. The Writ Petition is accordingly disposed of without expre .....

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