TaxTMI 
TaxTMI 
2016 (4) TMI 1083
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....yanka Kamat, Advocates For The Respondent : Ms. A. Desai, Advocate ORAL JUDGMENT ( Per F. M. REIS, J .) Heard Mr. Mr. Salil Kapoor, learned Advocate appearing for the appellant and Ms. A. Desai, learned Advocate appearing for the respondent. 2. Admit on the following substantial question of law:- Whether the impugned order passed by the Tribunal dated 7.7.2015 stands vitiated for not complying....
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....efused the adjournment and proceeded to decide the matter on merits without giving a hearing to the appellant. The learned counsel further submitted that not giving such an opportunity itself vitiates the impugned order though the appellant has a good case on merits. The learned Counsel further submits that the matter may be remanded to the learned Tribunal to decide afresh after giving an opportu....
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....s submitted that the purported withdrawal was conditional and, as such, according to him, there was no unconditional withdrawal of the grounds raised in the appeal. 7. We have considered the rival submissions of the learned Counsel appearing for the respective parties and we have also gone through the record. 8. We do not propose to go into the merits of the controversy and as such the rival con....
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....pellant to remain present before the learned Tribunal, we find that the learned Tribunal was not justified to refuse an adjournment. 9. Hence, in the peculiar facts and circumstances of the case and in the interest of justice, the learned Tribunal could have given an opportunity of hearing to the appellant for the subsequent date. Having failed to grant a short adjournment has resulted in passing....