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AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the appellant was denied a reasonable opportunity of being heard on account of belated service of the hearing notice, warranting setting aside of the impugned order and remand for fresh adjudication.
Analysis: The notice of hearing was received belatedly, as shown by the postal acknowledgement, and the non-appearance before the adjudicating authority was therefore for a justified reason not attributable to the appellant. In these circumstances, the appellant could not be treated as having been afforded an effective opportunity of hearing. The impugned order was, accordingly, unsustainable and the matter required reconsideration after granting a proper hearing.
Conclusion: The appellant succeeded; the impugned order was set aside and the matter was remanded to the adjudicating authority for fresh adjudication after affording reasonable opportunity of hearing.
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