No doubt a party may choose to waive the right to be heard and ...

Party Must Knowingly Waive Right to Oral Hearing; No Evidence of Conscious Waiver in Current Case.

May 13, 2021

Case Laws Income Tax AT

No doubt a party may choose to waive the right to be heard and instead choose to rely only on written submissions - it is the duty of the adjudicating authorities to ensure that the waiver so made is intelligently made and with full knowledge and understanding i.e. with the foreknowledge that the right to be heard 'exists. The record is silent on this aspect. In the facts of the present case there is nothing on record to show that the right to be heard was consciously and knowingly waived. - AT

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No doubt a party may choose to waive the right to be heard and ...

Party Must Knowingly Waive Right to Oral Hearing; No Evidence of Conscious Waiver in Current Case.

May 13, 2021

Case Laws Income Tax AT

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