TMI Blog2024 (3) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... r grant of such opportunity of personal hearing, the noticee fails to avail the same. Leaving such situations apart, we cannot allow a practice to arise or exist where opportunity of personal hearing may be denied to a person facing adjudication proceedings. The impugned order cannot be sustained in the eyes of law. It has been passed in gross violation of fundamental principles of natural justice. The self imposed bar of alternative remedy cannot be applied in such facts. If applied, it would be of no real use. In fact, it would be counter productive to the interest of justice. Here, it may be noted, the appeal authority does not have the authority to remand the proceedings. The impugned order dated 9.11.2023 passed by the respondent no.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... denied opportunity of hearing to the assessee. 6. Section 75(4) of the Act reads as below: An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person. 7. Perusal of the impugned order reveals, the petitioner appeared before the competent authority on three dates. With respect to those dates, the impugned order reads as below: (i) जारी नोटिस के अनुपालन में दिनांक 23/09/2022 को श्री एफ . सी ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 44;ोटिस के अनुपालन में दिनांक 27/10/2022 को पुनः श्री एफ . सी . चौहान ( राजू चौहान ) अधिवक्ता फर्म उपस्थित हुए। नोटिस का स्पष्टीकरण प्रस्तुत किय ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioned without mentioning time of hearing. 3. In some cases, the date of personal hearing is prior to which reply to the Show Cause Notice has to be submitted this is non-est and this practice has to be discontinued. The date of reply to the Show Cause Notice has to be definitely prior to the date of personal hearing. 4. In some cases, the date of personal hearing is on the same date to which reply to the Show Cause Notice has to be submitted-this is non-est and this practice has to be discontinued. The date of reply to the Show Cause Notice has to be definitely prior to the date of personal hearing. 5. In all cases observed, the date of passing order either u/s 73(9)/74(9) etc. of the Act is not commensurate to the date of personal hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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