9911796707
TMI Blog2024 (8) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... iled in time - HELD THAT:- In the peculiar facts of this case, as the petitioner s Chartered Accountant, met with an accident, during the period of limitation 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 co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner submits that the petitioner, pursuant to a notice issued by the Department, filed his reply, dated 18.08.2022 (Exhibit P5). The respondents issued another notice, dated 17.04.2023. The petitioner could not file response to this notice. Thereafter, the respondents passed the impugned order, dated 14.09.2023 and did not give any opportunity of personal hearing. 4. The first limb of argume ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been considered. 6. Learned counsel for the petitioner submits that the petitioner s Chartered Accountant met with an accident and because of that appeal could not be filed in time. The medical documents are filed along with a memo on 27.06.2024. 7. Ms.Sapna Reddy, learned Junior Standing Counsel, urged that the petitioner has a statutory remedy of preferring an appeal under Section 107 of the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
