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2014 (2) TMI 4 - BOMBAY HIGH COURTWaiver of pre deposit - Imposition of penalty - Financial hardship - Held that:- when the stay application was called out for hearing before the Tribunal, none appeared for the petitioner. The Tribunal also records that on four earlier occasions, the petitioner had sought adjournments which is disputed by the Learned Counsel for the petitioner. However, we are not inclined to go into the above controversy. The fact is that on 11 November 2013, when the impugned order was passed, the petitioner was not represented and it is the case of the petitioner that no notice of hearing was received by the petitioner. Thus, the earlier adjournments even if taken by the petitioner does not answer its grievance that no notice for hearing was received by it and it had no knowledge of the hearing when the stay application was heard. Moreover, the impugned order does not deal with the petitioner's stay application with regard to financial difficulties/ hardship. if the notice of hearing has been received by him, he would have appeared before the Tribunal and produced the income tax returns for the Assessment Years 2011-12, 13 and 2013-14 which is produced before us to indicate that his income was approximately ₹ 16,000, ₹ 34,000 and ₹ 24,000 respectively for the last three years. In the above circumstances, it would be in the interests of justice if the petitioner is heard on its stay application and particularly with regard to his submission of financial difficulties/ hardship before an order is passed on his application seeking dispensation with predeposit - Decided in favour of assessee.
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