Ld. Counsel on behalf of the Appellant is present and submitted that they have filed their reply to the observations made by the RoC, however, the
same is not reflected on the e-portal of the Tribunal. Ld. Counsel is directed to approach the Registry and cure the defects, so that their reply is
reflected on the e-portal of the Tribunal. Ld. Counsel also submitted that they have filed the undertaking in respect of liability of Income Tax, if any.
Ld. Counsel on behalf of the RoC is present. List the matter on 13.12.2023.