TMI Blog2023 (1) TMI 929X X X X Extracts X X X X X X X X Extracts X X X X ..... T:- As per the assessment order dated 27th June, 2013, the tax payable was Rs. 7,36,715.58 and the assessing order records that a sum of Rs.7,13,330/- has already been paid by the appellant / assessee and the balance due is Rs.23,385.58. Thus, considering the peculiar facts and circumstances of the case, we are inclined to grant one last opportunity to the appellant to go before the appellate auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asish Ghosh JUDGMENT T.S. SIVAGNANAM, J. 1. This intra Court appeal is directed against the order dated 2nd December, 2021 in W.P.A. No.7845 of 2021. In the said writ petition, the appellant has challenged the order passed by the fast track revisional authority, Bench No.III in Revision Case No.REV/14-15/3347/FT-5681/B-III/C dated 6th February, 2020. By the said order, revisional a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the writ petition on the ground that the appellant is a habitual defaulter and he was not inclined to interfere with the order of the revisional authority. 3. After we have elaborately heard the learned Advocates for the parties, we fully agree with the opinion rendered by the learned Writ Court as regards the conduct of the appellant inasmuch as the appellant had not been diligently prosecut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quently the order passed by the revisional authority dated 6th February, 2020 and the order passed by the appellate authority dated 22nd August, 2014 are set aside and the appeal in Appeal Case No.A- 225/BH/13-14 stands restored to the file of the appellate authority, who shall issue notice to the appellant fixing a date for hearing. On the said date, the appellant shall appear before the appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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