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TMI Blog2015 (4) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... nt called upon the petitioner to appear on any of the three days mentioned therein. On receipt of the same, the petitioner, by a letter dated 18.12.2014 requested the second respondent to have the personal hearing on any date after 15.01.2015. However, such request made by the petitioner has not been considered by the second respondent. - final order of adjudication is in contravention to the principles of natural justice - Therefore, the impugned order is set aside - Decided in favour of assessee. - W.P.No.6995 of 2015 - - - Dated:- 19-3-2015 - S. Vaidyanathan,J. For the Petitioner : Mr.Satish Parasaran For the Respondents : Mr. A. P. Srinivas ORDER The Writ Petitioner has come forward with the aforesaid prayer, chall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I heard the counsel for both sides. Before dealing with the rival submissions made by the counsel for both sides, it is necessary to look into Section 33-A(1) and (2) of the Act, which is extracted below: 33A. Adjudication procedure. (1) The Adjudicating authority shall, in any proceeding under this Chapter or any other provision of this Act, give an opportunity of being heard to a party in a proceeding, if the party so desires. (2) The Adjudicating authority may, if sufficient cause is shown, at any stage of proceeding referred to in sub-section (1), grant time, from time to time, to the parties or any of them and adjourn the hearing for reasons to be recorded in writing: Provided that no such adjournment shall be granted more ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er evidence, as may be required. On receipt of such explanation dated 16.06.2014 of the petitioner, the second respondent, by a communication dated 14.11.2014, asked the petitioner to appear before the Commissionerate for an enquiry on any of the dates given thereunder namely 28.11.2014, 11.12.2014 or 18.12.2014 in person or through their authorised representative. The petitioner, thereafter, by a communication dated 18.12.2014, informed the respondent that their legal team is travelling out of the country on 18.12.2014 and requested to have the personal hearing on any date after 15th January 2015 as may be convenient to the respondent. However, without granting any time for such personal hearing, the second respondent proceeded to pass the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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