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2017 (12) TMI 582 - HC - Income TaxDenial of opportunity of hearing before Ext.P7 order - no response to the notice - stay of recovery of the tax due from the appellant subject to his remitting 50% thereof - Held that:- From a reading of Ext.P7, we are not persuaded to accept the contentions because Ext.P7 itself shows that notice dated 16.05.2017 fixing the hearing on 12.06.2017 was issued to the appellant. It is also seen that finding that there was no response to the notice, another attempt was made to contact the appellant over telephone on 03.07.2017 and that when all these attempts fail, the appellate authority proceeded to pass Ext.P7 order. Prima facie, therefore, this order shows that this is not a case where opportunity was denied to the appellant, but it is a case where opportunity extended was not availed of by the appellant. In such a situation, we do not find any illegality in the judgment for interference. Appeal fails and is dismissed accordingly.
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