2025 (4) TMI 94

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....Kr. Ray Mr. Arup Dasgupta Mr. Bhaskar Sengupta Mr. Subhasis Podder Ms. Shiwani Shaw Mr. Animitra Roy Mr. Piyas Chowdhury ................for the appellant Mr. Anirban Ray, Ld. GP Md. T.M. Siddique, Ld. Sr. Adv. Mr. Tanoy Chakraborty Mr. S. Sanyal Mr. Debraj Sahu .................for the State ORDER ( Judgment of the Court was delivered by T. S. SIVAGNANAM, C.J. ) 1. This intra-Court ap....

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....nt appears to have been diligent enough to file an appeal before the appellate authority within the condonable period of limitation. However, in spite of three adjournments, the appellant/assessee did not appear before the appellate authority, which led to dismissal of the appeal. 3. In terms of sub-section (12) of section 107 of the Act, the appellate authority is expected to pass a reasoned o....