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    <title>2013 (9) TMI 1025 - CALCUTTA HIGH COURT</title>
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    <description>The Court set aside the order dismissing the appeal on merits in the absence of the appellant&#039;s advocate, highlighting the lack of proper hearing. The Tribunal&#039;s dismissal of the restoration application based solely on the appeal&#039;s perceived lack of merit was deemed inappropriate. Both orders were found to have been passed without proper application of mind. The Court directed the appeal to be heard on merit by the Tribunal after setting a suitable date, ultimately disposing of both the restoration application and the appeal itself.</description>
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    <pubDate>Thu, 19 Sep 2013 00:00:00 +0530</pubDate>
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      <title>2013 (9) TMI 1025 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=172079</link>
      <description>The Court set aside the order dismissing the appeal on merits in the absence of the appellant&#039;s advocate, highlighting the lack of proper hearing. The Tribunal&#039;s dismissal of the restoration application based solely on the appeal&#039;s perceived lack of merit was deemed inappropriate. Both orders were found to have been passed without proper application of mind. The Court directed the appeal to be heard on merit by the Tribunal after setting a suitable date, ultimately disposing of both the restoration application and the appeal itself.</description>
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      <pubDate>Thu, 19 Sep 2013 00:00:00 +0530</pubDate>
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