TaxTMI 
TaxTMI 
2026 (9) TMI 1290
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....Mr. Yash Tandon, Mr. Harsh Gurbani, Ms. Arushi Handa, Advocates. ORDER Heard Shri Joy Saha, Ld. Sr. Counsel appearing for the Appellant as well as Shri Krishnendu Datta, Ld. Sr. Counsel appearing for the Respondent and perused the record. 2. The instant appeal has been filed by the appellant challenging the impugned order of date 10.09.2026 passed by Ld. Adjudicating Authority with regard to the IA No. 160 of 2026 moved in CP IB No. 40 of 2026 whereby the recall application moved by the appellant has been dismissed. 3. Ld. Sr. Counsel appearing for the appellant submits that it was on 02.06.2026, the notice in the petition moved by the Respondent before Ld. Adjudicating Authority under Section 7 of the Code were issued and the a....
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.... the document sought were not provided by the Respondent and IA No. 145 of 2026 was moved in good faith under the advice of the Counsel which was however was dismissed on 10.08.2026 and the right of the appellant to file his reply was also forfeited. 8. It is vehemently submitted that even if the application moved by the appellant i.e. I.A. No. 145 of 2026 was being dismissed by the adjudicating authority simultaneously some reasonable time should have been provided for the purpose of filing the reply. 9. It is submitted that the reply on behalf of the appellant is ready and the same may be filed within the time which may be stipulated by this Appellate Tribunal however the intention of the appellant has never been to delay the procee....
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....d with the adjudicating authority. 13. It is submitted that the appeal is devoid of merit and be dismissed as such. 14. We have heard Ld. Counsel for the parties and have perused the record. 15. It is evident from the perusal of the record that on 18.07.2026 and 22.07.2026 the appellant had sought some documents from the Respondent, however, the contention of the Respondent is that these documents were at first available with the appellant and secondly the same were also provided by the trail email. 16. It also reflected that on 04.08.2026, IA No. 145 of 2026 was moved by the appellant to recall the order dated 27.07.2026 however the same was admittedly rejected on 10.08.2026 and it is also evident that the right to file the rep....
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....listed before the ld. Adjudicating Authority today has now been adjourned to Monday i.e. 21.09.2026 for arguments. 22. Having regard to all the facts and circumstances of this case, we are of the considered view that one opportunity at this stage may be provided to the appellant to immediately file the reply with consequential direction however subject to some cost. 23. In view of above, the appeal filed by the appellant is finally disposed of with the following directions: (i) the appellant shall file the reply in the aforesaid petition with an advance copy to the Respondent till Friday i.e. 18.09.2026. (ii) Respondent (Petitioner) if desire may file rejoinder to the reply which may be filed by the Petitioner with a....