9911796707
TMI Blog2024 (2) TMI 1180X X X X Extracts X X X X X X X X Extracts X X X X ..... ixed for 20.11.2023. Without fixing any further date and without giving petitioner any further opportunity the impugned order has been passed. Rules of natural justice ensure fairness in proceedings. Once the authority had fixed the matter for hearing on 06.11.2023 it was incumbent on that authority either to pass the order or to fix another date and communicate the same to the petitioner. Communication of the other date was necessary as according to the assessing authority the petitioner failed to appear before it on the date fixed on 06.11.2023 - In absence of any provision under the Act to allow for ex-parte proceedings to arise in such facts, it is found that the breach of natural justice pressed by the petitioner is real. The sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... much as the notice issued on DRC-01 was wrongly described to be issued under Section 74(5) of the Act in place of section 74 (1) of the Act. 4. That error apart, it is also undisputed to the respondent that the petitioner did file reply to the notice on 26.07.2023. Thereafter no proceeding appears to have been conducted over a long period of four months. For the first time on 31.10.2023 reminder notice was issued granting petitioner five days time to furnish certain documents called by the respondent authority. The date fixed in the proceedings was 06.11.2023. On 06.11.2023, petitioner appeared before the authority and sought time. 5. On the other hand Mr. Ankur Agrawal, learned Standing Counsel states that the petitioner did not app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner is itself to blame in as much he did not comply with the notice dated 31.10.2023, we are not impressed by the objection being raised. 10. Rules of natural justice ensure fairness in proceedings. Once the authority had fixed the matter for hearing on 06.11.2023 it was incumbent on that authority either to pass the order or to fix another date and communicate the same to the petitioner. Communication of the other date was necessary as according to the assessing authority the petitioner failed to appear before it on the date fixed on 06.11.2023. 11. By not passing the order on 06.11.2023 and not communicating the next date fixed in the proceedings, the assessing authority forced the ex-parte nature of the order on the petitioner, b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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