TMI Blog2021 (10) TMI 802X X X X Extracts X X X X X X X X Extracts X X X X ..... HAT:- Under Section 75(4) of the Act, it has been mandated that an opportunity of hearing shall be granted on the request made by the assessee or where any adverse decision is contemplated against such person - In the case on hand, it cannot be disputed that a notice of personal hearing was given to the appellant, fixing the personal hearing on 04.12.2020. However, on 04.12.2020, neither objection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issed the Writ Petitions. There are no ground to interfere with the orders passed by the learned Single Judge - appeal dismissed. - W.A(MD)Nos.1902, 1903, 1904 & 1905 of 2021 and C.M.P(MD)Nos.8413, 8414, 8415 & 8416 of 2021 - - - Dated:- 6-10-2021 - HONOURABLE MR. JUSTICE M. DURAISWAMY AND HONOURABLE MR. JUSTICE K.MURALI SHANKAR For Appellant : Mr. P.V. Sudhakar (in all W.As') ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted on the request made by the assessee or where any adverse decision is contemplated against such person. 5. In the case on hand, it cannot be disputed that a notice of personal hearing was given to the appellant, fixing the personal hearing on 04.12.2020. However, on 04.12.2020, neither objections had been filed nor the appellant appeared in person for the personal hearing, therefore, subse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sudhakar, learned counsel appearing for the appellant submitted that on the next date ie., on 30.12.2020, the appellant appeared before the respondent and filed their objections. 7. From the above, it is clear that the respondent had scrupulously followed Section 75(4) of the Act and it was only the appellant who chose not to avail the opportunities granted by the respondent for the personal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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