2026 (9) TMI 154

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....i Mishra, ld. AAAG Ms. Mrinmoyee Das. For the Respondent nos. 4&6: Mr. Ratan Banik Mr. Bishwaraj Agarwal. ORDER 1. This application under Article 226 of the Constitution of India is directed against an appellate order dated June 30, 2025 passed by the Senor Joint Commissioner of Revenue (Appellate Authority), Jalpaiguri Circle, being the second respondent. 2. Mr. Battacharyya, learned ....

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....of an appeal, grant time to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing. Proviso thereto states that no such adjournment shall be granted more than three times to a party during hearing of the appeal. 5. Section 107(13) of the Act, 2017 states that the Appellate Authority shall, where it is possible to do so, hear and decide every appea....

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....etitioner as specifically stated in paragraph 2(vii) of the petition, this Court is inclined to grant a last opportunity to the petitioner to represent his case before the Appellate Authority and to contest the appeal. 9. In view thereof, the order of the Appellate Authority dated June 30, 2025 passed by the second respondent is set aside. The appeal stands restored to the file of the Appellate....

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....nt is directed to take up the hearing of the appeal on the date and time mentioned hereinbefore and make an endeavour to conclude the same on that date. 16. If, for any reason whatsoever, the hearing cannot be concluded on that date, short date(s) of hearing shall be fixed and the Appellate Authority shall dispose of the appeal expeditiously. 17. It is, however, made clear that the Appellate....