2026 (1) TMI 1629

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.... Agrawal For Respondent(s) : Dhananjay Awasthi, Saumitra Singh ORDER 1. Heard Ms. Akashi Agrawal, learned counsel for the appellant and Sri Saumitra Singh, learned counsel for the revenue. 2. The present appeal be treated to be admitted. It has been heard and is being decided with the consent of the parties, at the fresh stage, without calling for paper book, as the question of law inv....

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....the record, it is admitted that the appeal had been filed by the assessee and not the revenue. Also, it cannot be denied that the appellant was not present before the Tribunal on the date of the impugned order being passed. In that circumstance, the Tribunal appears to have heard the departmental representative and perused the record. Though, it cannot be disputed that the Tribunal has been grante....

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....ee, they may act differently with each individual assessee having a right to choose to file an appeal against an order or waive that right and allow any order to attain finality. 9. Second, it is equally true that the right of appeal is creature of statute. It may be regulated but may not be curtailed or denied on the absolute discretion of the quasi-judicial authorities created to deal with su....

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....y may be declined to be entertained by way of rule, the assessees appeal may be declined to be entertained only by way of a rare exception to the rule that such appeal would remain maintainable at the hands of the assessee, unless he chooses to withdraw. 13. In the present case beside the fact that the assessee was not represented, we find no reason has been assigned by the Tribunal to exercise....