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2019 (1) TMI 176 - KARNATAKA HIGH COURTPrinciples of natural justice - opportunity of being heard not provided - condonation of delay in filing appeal - Whether in the absence of the appellant-assessee being heard by the Tribunal the final order dated 01.05.2017 is in accordance with the principles of natural justice? Held that:- On a bare perusal of Paragraph No.2 of the impugned order, it is noted that department representative had appeared and was heard, but “none appeared on behalf of the respondent”, the respondent being the appellant herein. It is also noted that the appellant herein had filed cross objection dated 28.11.2003, being aggrieved by the order in Appeal No.100/2003 dated 29.04.2003. Both in the appeal filed by the department and in the cross objection filed by the assessee, there was no representation on behalf of the assessee. Consequently, the assessee has not been heard in the matter. In the absence of hearing the assessee, the impugned order has been passed. It is not forthcoming as to why the assessee did not appear before the Tribunal, it would not be necessary to go into the said reasons also. But what follows is the fact that the assessee was not heard by the Tribunal either in the appeal filed by the respondent-department or on the cross objections filed by the assessee. The matter is remanded to the Tribunal for a fresh adjudication in accordance with law after giving an opportunity to both parties - appeal allowed by way of remand.
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