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2022 (3) TMI 930 - MADRAS HIGH COURTValidity of assessment order - appellant did not participate in the personal hearing - HELD THAT:- It is seen from the records that before passing the order of assessment dated 09.08.2021, a second show cause notice dated 13.07.2021 was issued fixing the date for personal hearing as 19.07.2021. Even though the appellant cites several reason for non appearance, they failed to seek an adjournment on the date fixed for hearing and sought for an opportunity of hearing on another date. As the appellant did not avail the opportunity of hearing granted to them, the assessing authority has passed the order of assessment. The learned Judge, taking note of the facts, has rightly directed the appellant to assail the order of the assessing officer by filing an appeal to the appellate authority. There are no reason to interfere with such a direction issued by the learned Judge - appeal dismissed.
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