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2019 (8) TMI 243 - HC - Income TaxOpportunity of personal hearing before the Appellate Authority - notice of hearing unserved - HELD THAT:- This is a case where, it is mentioned in the impugned orders that notice of hearing was sent to the writ petitioner, but the same was returned unserved. This according to the impugned orders was on 19.02.2019. Though it is mentioned in impugned orders that notices remained unserved, it has also been recorded in the impugned orders that an adjournment was sought on 08.03.2019. Learned Revenue counsel, pointing out this aspect of the matter, submitted that it cannot be gainsaid that the writ petitioner has not been given an opportunity as the writ petitioner has sought adjournment. However, the writ petitioner contends that the notices said to have been sent regarding personal hearing were never served on the writ petitioner and therefore, contentions to the contrary are untenable. Without entering upon the factual dispute and embarking upon the exercise of resolving the factual dispute regarding service of notice regarding personal hearing, this Court is of the considered view that it would serve the ends of justice and would serve the purpose of the writ petitioner assessee as well as protect the interests of revenue, if one opportunity of personal hearing is granted to the writ petitioner. This course is being adopted as there is no disputation that it is statutorily imperative to give a personal hearing, while disposing of an appeal u/s 250. This Court is of the considered view that it would be appropriate to put the writ petitioner on terms or in other words, it would be appropriate to direct the writ petitioner to pay costs as a condition precedent for the personal hearing. To be noted, this was the alternate submission of Revenue counsel made without prejudice to the main contention.
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