TaxTMI 
TaxTMI 
2023 (1) TMI 1097
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....Mr. Sumit Ghosh, Mr. Souradeep Majumdar. For the State : Mr. T. M. Siddique, Mr. Debasish Ghosh, Mr. Nilotpal Chatterjee Mr. V. Kothari. JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, J.) 1. This intra-Court appeal filed by the writ petitioner is directed against the order dated 18th November, 2022 passed by the learned Single Bench in W.P.A. No.22764 of 2022. In the said wr....
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.... the stand taken by the appellant that he was sick and unable to take steps to file the appeal within the period of limitation is not disputed by the revenue. However, the appellate authority was of the opinion that the period of one month beyond the statutory period of limitation is available to the said authority, which expired on 30th June, 2022 and the appeal was presented only on 17th August,....
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....ned to exercise discretion. 4. In the result, the appeal is allowed, the order passed in the writ petition is set aside and consequently, the writ petition is allowed and the order passed by the appellate authority dated 17th August, 2022 is set aside and the delay in filing the appeal before the appellate authority is condoned and the appellate authority is directed to consider and decide the ap....