Dismissing the petition the Court held that the assessee cannot complaint that he was not afforded opportunity to file written submissions and supporting documents. He had time till 18th Aug., 2023 from 20th July, 2023. But he failed to furnish written submissions and documentary evidence and again he requested for further time till 2nd Sept., 2023 pursuant to notice dt. 18th Aug., 2023. A person who fails to avail the opportunity granted to him to make submissions and produce documents in support thereof cannot complain about the violation of principles of natural justice. Court also held that  the Tribunal can examine all the evidence which may not have been produced before the assessing authority or the appellate authority and also would consider all the submissions which may not have been taken before the appellate authority or the assessing authority to decide the second appeal under s. 253,if the assessee deposits 20 per cent of the assessed tax, the stay application shall be decided within a period of one month from the date of filing of the appeal before Tribunal and stay application.  (AY. 217-18)