2019 (1) TMI 2000

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..... hem, including the issue of lack of opportunity and all grounds relating to that, in the appeal to the Commissioner. In case the appeals are filed within three weeks from today, the same shall be heard on merits and shall not be dismissed on the ground of limitation. Furthermore, the Court is of the opinion that in the peculiar circumstances of the case, the requirement of pre-deposit of 7.5% o .....

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..... ere not granted personal hearings inasmuch as intimation of hearing was sent to addresses other than where they resided. 2. During the course of proceedings, the petitioners have filed additional affidavits which prima facie indicate that they are not possessed of sufficient means. The first petitioner is an employee working as a driver whereas the second petitioner is a roadside tea vendor. .....

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