TaxTMI 
TaxTMI 
2024 (8) TMI 1482
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....t on board. Upon mentioning, taken on production board. 2 This petition has been filed challenging an order-in-appeal dated 22nd March 2024 and an order dated 7th May 2024 rejecting the petitioner's miscellaneous application. 3 The only ground on which the order-in-appeal dated 22nd March 2024 dismissing the petitioner's appeal was passed is that petitioner has not filed the Board Resolu....
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....has been signed and verified by one Akshaya P. Herle. We find in the impugned order the Appellate Authority admits that an affidavit has been signed and verified by the same Akshaya P. Herle reiterating the arguments made during the personal hearing. In our view, if the Appellate Authority wanted to verify the authority of Akshaya P. Herle, he was duty bound to call upon Appellant, if he had any d....
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....g to rely on any order or judgment of any Court or Tribunal or any other forum, a list thereof shall be made available along with the notice for personal hearing. If the order or a judgment is unreported then a copy thereof shall also be made available along with the notice. This is to enable Appellant to deal with/distinguish the judgment or the order. 4. The appeal shall be disposed by 30th No....
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....r dealing with all submissions of Appellant. If the Appellate Authority is going to rely on any order or judgment of any Court or Tribunal or any other forum, a list thereof shall be made available along with the notice for personal hearing. If the order or a judgment is unreported then a copy thereof shall also be made available along with the notice. This is to enable Appellant to deal with/dist....