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    <title>1994 (11) TMI 196 - CEGAT, NEW DELHI</title>
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    <description>Denial of a meaningful personal hearing at the crucial stage vitiates adjudication where the assessee is prevented, despite earlier adjournments and explained defaults, from effectively participating in the proceedings. On those facts, the disposal without properly accounting for the inability to attend the important hearings caused prejudice and breached natural justice. The order was therefore set aside and the matter remanded for de novo adjudication after granting an effective hearing.</description>
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      <link>https://www.taxtmi.com/caselaws?id=83654</link>
      <description>Denial of a meaningful personal hearing at the crucial stage vitiates adjudication where the assessee is prevented, despite earlier adjournments and explained defaults, from effectively participating in the proceedings. On those facts, the disposal without properly accounting for the inability to attend the important hearings caused prejudice and breached natural justice. The order was therefore set aside and the matter remanded for de novo adjudication after granting an effective hearing.</description>
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