2023 (1) TMI 1097

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....RANMAY BHATTACHARYYA Appearance:- For the appellant : 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....

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.... a doctor's certificate has also been enclosed. 3. The correctness of 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 expi....

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.... re-appreciate the factual position. Thus, for such reason, we are inclined 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 cond....