2013 (11) TMI 120

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..... ribunal was refused by an illiterate employee working in the tent house and not by the assessee. The assessee has also filed an affidavit in support of his claim. It was pleaded that by refusing the notice rather the assessee is the loser and is not getting any benefit. If the intention would have been of nonappearance then there was no need to file these appeals before the Tribunal. During hearin .....

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..... employee might have refused without considering the nature of the notice, therefore, we are of the considered opinion the assessee should not be penalised, that too, without hearing the assessee. We are in agreement with the arguments of learned counsel for the assessee that the assessee is not getting any benefit from such refusal rather these appeals were filed by the assessee himself. The asses .....

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..... 2012 and since the next date of the hearing was duly noted by the learned respective counsel, therefore, no separate notice of hearing will be sent to the assessee. Finally, the miscellaneous applications of the assessee are allowed. The order was pronounced in the open court in the presence of learned representatives of both sides at the conclusion of hearing on July 13, 2012.
Case laws, De .....

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