ORDER

[Order of the Court was made by Dr.G.JAYACHANDRAN., J.

Heard the learned counsel appearing for the appellant, the learned Special Government Pleader (Taxes) appearing for the respondents 1 to 3 and the learned counsel appearing for the 5^th respondent.

2. Appeal challenging the order of the learned Single Judge who declined to consider the prayer of the appellant/assessee to quash the order of the 1^st respondent dated 21.11.2023 on the ground that it is contrary to law and gross violation of the principle of natural justice.

3. The contention of the appellant/assessee is that the appeal preferred by the assessee before the 1^st respondent was rejected after keeping the appeal pending for more than a year, assigning the reasons that the grounds and statements were not enclosed and that there was a delay in annexing the same.

4. The learned counsel for the appellant states that, the observation of the writ Court there is delay in annexing the documents is not correct and he relies upon the acknowledgment of the submission in the form of appeal, whe