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2021 (9) TMI 309 - HC - Wealth-taxViolation of principles of natural justice - appeal was accepted ex-parte, without granting reasonable opportunity of hearing - exclusion of the value of the factory land and buildings within the scope of the exception carved out in the definition of net wealth in Section 2(ea) of the Act - said asset was a commercial asset occupied and used for commercial purposes - HELD THAT:- It is true that, unless and until the counsel or the authorized representative has been duly authorized to appear in the matter, the Courts and Tribunals will not entertain the said person to represent, as the assessee can always take a stand that the person who had appeared had not been authorized to appear. In the instant case, facts had to be adjudicated - if the assessee had an opportunity to place their submissions before the Tribunal, the order would have been more elaborate and a speaking order and it would satisfy the principles of natural justice and the principle of audi alteram partem. This opportunity could have been granted to the assessee when they filed the Miscellaneous Petition, which was filed within the reasonable time. The reason assigned by the assessee in the Miscellaneous Petition as to why they sought for adjournment, appears to be a reasonable explanation, more particularly, when the Revenue did not controvert the facts stated in the Miscellaneous Petition nor it was found to be a false statement. Therefore, an opportunity could have been granted to the assessee to place the factual position before the Tribunal for a more effective adjudication and decision on merits. Appeal allowed.
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