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TMI Blog2021 (7) TMI 603X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Justice S.M.Subramaniam For the Petitioner : No appearance For the Respondents : Mr.V.Veluchamy (For R1) Government Advocate, No appearance (For R2) COMMON ORDER The lis on hand are filed challenging the final orders passed by the 1st respondent, with reference to the assessment of the years 2001-02 and 2002-03. 2.Though the name of the petitioner has been printed in the cause list, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he orders impugned itself states that the appeal against the order lies before the Appellate Deputy Commissioner (CT), within 30 days of receipt of the copy of the order. The fact regarding the intimation provided by the petitioner and the name which was existing in the records of the respondents are to be verified and accordingly, a decision is to be taken by the competent authority. Such dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is filed based on one or the other ground stating that the principles of natural justice is violated or statutory requirements are not complied with or there is an illegality or otherwise. Thus, dispensing with an appellate remedy is to be granted cautiously in view of the fact that the very purpose and object of legislation providing an appellate remedy cannot be diluted nor the benefit be denie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al hierarchy and the importance attached to such appellate institutions. The appellate institutions provided under the statute at no circumstances be undermined by the higher Courts. The appellate forums are the final fact finding authorities and more so, possessing expertise in a particular field. Thus, the finding of such appellate forums would be a valuable assistance for the purpose of exerci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that the appellate remedies are time consuming. 7.In view of the facts and circumstances, the petitioner is at liberty to prefer an appeal before the respondent, within a period of four weeks from the date of receipt of a copy of this order, in the prescribed format and complying with the provisions of the Acts and rules. In the event of receiving any such appeal from the petitioner, the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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