2025 (4) TMI 94

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..... skar Sengupta Mr. Subhasis Podder Ms. Shiwani Shaw Mr. Animitra Roy Mr. Piyas Chowdhury ................for the appellant Mr. Anirban Ray, Ld. GP Md. T.M. Siddique, Ld. Sr. Adv. Mr. Tanoy Chakraborty Mr. S. Sanyal Mr. Debraj Sahu .................for the State ORDER ( Judgment of the Court was delivered by T. S. SIVAGNANAM, C.J. ) 1. This intra-Court appeal is directed against the order dat .....

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..... to file an appeal before the appellate authority within the condonable period of limitation. However, in spite of three adjournments, the appellant/assessee did not appear before the appellate authority, which led to dismissal of the appeal. 3. In terms of sub-section (12) of section 107 of the Act, the appellate authority is expected to pass a reasoned order. However, on perusal of the appellate .....

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..... the said date, the appellant/assessee shall appear either in person or through the authorised representative without seeking for any adjournment. 7. The appellant/assessee is entitled to submit his written submissions after which, the appellate authority shall consider all documents and pass a speaking order on merits and in accordance with law. 8. No costs. 9. Urgent photostat certified copy .....

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