2021-Ä¢¹½ÊÓÆµAT-1175, Bhaskar Palit
As a preliminary matter, Ä¢¹½ÊÓÆµAT denied the Appellant¡¯s request for an oral hearing. Ä¢¹½ÊÓÆµAT held that the Appellant failed to discharge his burden of showing that the Ä¢¹½ÊÓÆµDT Judgment was defective or identifying grounds for appeal. In addition, Ä¢¹½ÊÓÆµAT held there was no basis for vacating the Ä¢¹½ÊÓÆµDT Judgment. Ä¢¹½ÊÓÆµAT held that the Appellant did not specifically contest the Ä¢¹½ÊÓÆµDT¡¯s findings on receivability and that receivability was not therefore an issue before it. Ä¢¹½ÊÓÆµAT held that even if receivability was an issue before it, there was nothing provided by the Appellant to suggest that Ä¢¹½ÊÓÆµDT erred in its...