TaxTMI 
TaxTMI 
2026 (10) TMI 17
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....erwise also the nature of the order we intend to pass is such whereby the rights of the Respondents would not be adversely affected. Thus, the issuance of any further notices to the Respondent is hereby dispensed with. 3. The instant appeal has been filed by the Appellant, who was arrayed as Respondent No. 12 in I.A. No. 4775 of 2020, moved under Section 47 of the Code, whereby the I.A. No. 2813 of 2026, moved by the Appellant, has been dismissed on the ground that the same has been preferred with considerable delay. 4. Learned Counsel for the Appellant has drawn our attention towards the order passed by the Learned Adjudicating Authority on 07.11.2024, in I.A. No. 4775 of 2020, whereby an opportunity to file the reply was provided to....
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.....2026, the Counsel for the Applicant in I.A. No. 4775 of 2020 was further given two weeks' time to file the rejoinder. It is however, on the same day the I.A. No. 1651 of 2025, pertaining to which an order was already passed on 15.05.2025, setting aside the order dated 03.01.2025, has been reopened and the same was disposed of in terms of I.A. No. 3948 of 2025 (The I.A. No. 3948 of 2025 was dismissed as withdrawn with the liberty given to move appropriate application to recall the order dated 07.11.2024). Thus, Appellant was also given opportunity to move appropriate application to recall order dated 07.11.2024. 9. It is further submitted that I.A. No. 2813 of 2026 was moved by the Appellant, in pursuance of the liberty given by the Lear....
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.....11.2024. The Learned Adjudicating Authority also on 15.05.2025 under some misconception appears to have taken on record the reply filed by the Appellant along with the application and set aside the order dated 03.01.2025 and the opportunity was also provided to the Applicant of I.A. No. 4775 of 2020 to file rejoinder. 13. Subsequently, it was noticed by the Learned Adjudicating Authority that the order dated 15.05.2025 has been passed with regard to the order dated 03.01.2025 and not in lieu of order dated 07.11.2024 and it is in this regard the I.A. No. 1651 of 2025 was disposed of on 19.02.2026 in terms of I.A. No. 3948 of 2025 which was dismissed as withdrawn and liberty was given to the Applicant to move an appropriate application t....