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2019 (9) TMI 801

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Violation of principles of Natural Justice - request for adjournment of the counsel on 05.06.2008, rejected - opportunity of personal hearing not granted - HELD THAT:- The counter filed by the respondent does not dispute the sequence of facts but only states that, in the opinion of the respondent, an opportunity for either cross-examination, as sought for by the assessee, or for a hearing, is .....

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..... before me is that of violation of principles of natural justice. 3. The admitted facts are that the documents relied upon by the adjudicating authority in show cause notice 01.02.2007 have been furnished to the petitioner in January 2008. Thereafter, a notice of hearing has been issued fixing the adjudication/personal hearing on 10.06.2008. The counsel engaged in the matter filed a request dated .....

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..... quest. However the fact that he proposes to reject the request, has neither been conveyed to the petitioner nor the counsel engaged. In such a circumstances, and in all likelihood the petitioner/its counsel were both led to believe that the request for adjournment has been accepted. Moreover, the elapse of time between 05.06.2008, when the counsel requested an adjournment to when the order was act .....

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..... ondent/Assessing Officer on 18.09.2019 at 10.30 A.M. along with all documents in support of its stand. No notice need be issued in this regard. It is made clear that if there is no attendance by the petitioner on the said date, the impugned order of assessment will stand reiterated. After hearing the petitioner and considering all/any documents that may be filed by the petitioner in support of its .....

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