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AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the appeal dismissed for want of Committee on Disputes clearance could be restored when the application for such clearance had not been considered by the Committee.
Analysis: The dismissal was founded on absence of clearance from the Committee on Disputes. The appellant relied on the Board's clarification that where the Committee had not considered the application at all, the appeal could be pursued. The Tribunal accepted this submission and applied the principle that, where permission was not granted because the application itself was not considered, such permission was not required for the appeal to proceed.
Conclusion: The restoration application was allowed and the appeal, along with the stay application if any, was restored to its original numbers for hearing in due course.
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