2023 (1) TMI 1368

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....AY BHATTACHARYYA Mr. Tilak Mitra, Adv. ..for the appellant ORDER The Court : - Heard Mr. Tilak Mitra, learned standing Counsel for the appellant  Though notice has been served and affidavit-of-service has been filed, none appears for the respondent. Since we are inclined to take up the appeal for consideration we exercise discretion and condone the delay in filing the appeal. Acco....

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....llate Tribunal before. Therefore, provisions of section 153(3)(ii) is applicable in this case where no time limit is applicable?" Heard Mr. Tilak Mitra, learned standing Counsel for the appellant. Though notice has been served o the respondent none appears for the respondent. On perusal of the order passed by the learned Tribunal we find that Tribunal had noted the factual position and held ....