TMI Blog2019 (9) TMI 801X X X X Extracts X X X X X X X X Extracts X X X X ..... of personal hearing not granted - HELD THAT:- The counter filed by the respondent does not dispute the sequence of facts but only states that, in the opinion of the respondent, an opportunity for either cross-examination, as sought for by the assessee, or for a hearing, is not mandatory - I am unable to accept this contention, as a personal hearing during the conduct of adjudication, particularly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the impugned order, the sole ground canvassed before me is that of violation of principles of natural justice. 3. The admitted facts are that the documents relied upon by the adjudicating authority in show cause notice 01.02.2007 have been furnished to the petitioner in January 2008. Thereafter, a notice of hearing has been issued fixing the adjudication/personal hearing on 10. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been noted at paragraph 114. Obviously he has proceeded to ignore/reject the request. However the fact that he proposes to reject the request, has neither been conveyed to the petitioner nor the counsel engaged. In such a circumstances, and in all likelihood the petitioner/its counsel were both led to believe that the request for adjournment has been accepted. Moreover, the elaps ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thus, have no hesitation in setting aside the impugned order. 6. The petitioner will appear before the 4th respondent/Assessing Officer on 18.09.2019 at 10.30 A.M. along with all documents in support of its stand. No notice need be issued in this regard. It is made clear that if there is no attendance by the petitioner on the said date, the impugned order of assessment will stand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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