2023 (7) TMI 749

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.... the Respondent : None ORDER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. The sole grievance of the revenue in the captioned appeal is determination of base year from which the benefit of indexation would be available to the assessee. At the time of hearing, none appeared for assessee and accordingly, the appeal was disposed-off with the able assistance of Ld. Sr. DR who pleaded for restor....