TaxTMI 
TaxTMI 
2026 (9) TMI 2004
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....CE ARUN BHARDWAJ For the Appellant Through: Mr. Sushil Gupta, Ms. Sunita Gupta and Mr. Mayank Gupta, Advs. For the Respondent Through: Mr. Vivek Gurnani, Panel Counsel for ED with Mr. Kanishk Maurya, Mr. Abhinandan Patra and Mr. Manish Kashyap, Advs. ORDER 1. These appeals have been filed challenging the order dated 23.03.2026 passed by the learned Appellate Tribunal under SAFEMA at De....
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.... respondent, is incorrect. The learned Tribunal has further observed that the applications have been filed in a casual manner without giving any reason or the necessity or their relevance for taking those documents on record. 4. Learned counsel for the appellants submits that the documents which were sought to be placed on record were the RUDs of the respondent itself. He submits that those doc....
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.... even disclosing the relevance of any document that were sought to be placed on record. He submits that, therefore, no fault can be found in the impugned order, and the present appeals deserve to be dismissed. 6. In the rejoinder, the learned counsel for the appellants submits that the learned Tribunal was dealing with a batch of appeals and the delay caused by the other appellants in the conne....
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....t to determine if the attachment of the property is to continue during the pendency of the complaint. 9. Given the above facts, we allow the present appeals and set aside the impugned order, however, only insofar as they had refused the prayer of the appellants for placing on record the additional documents. The additional documents, already stand filed before the learned Tribunal, shall be tre....