Natural justice challenge fails where taxpayer misses hearing and does not file further material after replying to notice.

A challenge to an assessment order on the ground of breach of natural justice failed where the appellant had replied to the show cause notice, sought time for further clarification, but did not submit additional material within the available time or attend the personal hearing fixed in the proceedings. The Court treated the absence of hearing as attributable to the appellant's own lapse and held that the order could not be said to have been passed in violation of natural justice. The assessment order was therefore upheld.

---

---

Issues: Whether the assessment order was vitiated for violation of natural justice for want of opportunity of hearing.

Analysis: The appellant had filed a reply to the show cause notice and had sought time for further clarification, but did not file any additional material within the time available or appear for the personal hearing fixed in the proceedings. On the facts, the absence of hearing was attributable to the appellant's own lapse and the order could not be treated as having been passed in breach of natural justice.

Conclusion: The challenge based on violation of natural justice failed, and the order was upheld.

---