(1.) Petitioner has prayed for the following relief(s):-
(2.) It is brought to our notice that vide impugned order dtd. 13/8/2021 passed by the Additional Commissioner of State Taxes (Appeals), Patna West, Patna, in Appeal Case No.AD1003210011292, the appeal of the petitioner against the order dtd. 3/2/2021, passed by the Assistant Commissioner of State Taxes, Patna West Circle, Patna for the tax period April, 2020 to June, 2020, has been rejected merely on the grounds of being barred by limitation. The appellate order is ex parte in nature.
(3.) The instant petition sands disposed of in the aforesaid terms.