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    <title>2024 (10) TMI 374 - CALCUTTA HIGH COURT</title>
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    <description>The appellate order was set aside and the matter remanded because the appeal had been dismissed on delay without adjudicating the condonation application or examining the dispute on merits, and the statutory appellate forum was unavailable. The HC found fresh scrutiny of the record necessary and directed the appellate authority to decide the appeal afresh on merits. It also held that no further pre-deposit could be insisted upon, as the entire tax component had already been recovered from the assessee.</description>
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      <description>The appellate order was set aside and the matter remanded because the appeal had been dismissed on delay without adjudicating the condonation application or examining the dispute on merits, and the statutory appellate forum was unavailable. The HC found fresh scrutiny of the record necessary and directed the appellate authority to decide the appeal afresh on merits. It also held that no further pre-deposit could be insisted upon, as the entire tax component had already been recovered from the assessee.</description>
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