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    <title>2002 (5) TMI 484 - CEGAT, NEW DELHI</title>
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    <description>An ex parte assessment order was set aside because the assessee had not been given a further effective opportunity of hearing after seeking adjournment due to the manager&#039;s accident. The Tribunal held that, in those circumstances, the matter should not have proceeded ex parte without adequate hearing. The case was remanded to the Commissioner for fresh consideration, with directions to issue prior notice and decide the matter only after hearing the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=102773</link>
      <description>An ex parte assessment order was set aside because the assessee had not been given a further effective opportunity of hearing after seeking adjournment due to the manager&#039;s accident. The Tribunal held that, in those circumstances, the matter should not have proceeded ex parte without adequate hearing. The case was remanded to the Commissioner for fresh consideration, with directions to issue prior notice and decide the matter only after hearing the assessee.</description>
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