TMI Blog2015 (10) TMI 1109X X X X Extracts X X X X X X X X Extracts X X X X ..... im - Assessee sent the documents to Councel but could not reach in time; appeal dismissed – Question of pre-deposit to be reconsidered by the Tribunal – Matter remanded back – Decided in favour of the assessee. - Tax Case No. 7 of 2014 - - - Dated:- 15-4-2014 - Yatindra Singh, C.J. and Prashant Kumar Mishra, J. Shri Bhaskar Payasi, Advocate, for the Appellant. Shri Maneesh Sharma, Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Agent. 3. The assessee filed its reply, however, the notice was confirmed on 31-3-2011 by the Assessing Officer (the AO). 4. Aggrieved by the order of the AO, the assessee filed an appeal before the Commissioner (Appeals) which was dismissed on 2-3-2013. 5. Against the order passed by the Commissioner (Appeals), the assessee filed an appeal before the Tribunal along with an application f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e money has been taken before the Debts Recovery Tribunal, Jabalpur (the DRT); The DRT has also issued a proclamation of sale on 13-11-2013 and thereafter, the plant and machinery of the assessee has been attached; There is financial hardship to the assessee. 9. It is correct that the aforesaid facts regarding the financial hardship were not alleged before the Tribunal. However, the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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