1991 (1) TMI 228

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....d, Madras. The WTO adopted the value as determined by the Valuation Officer. The assessee appealed. Since the Commissioner (Appeals) did not hear the Valuation Officer, his order was set aside and the appeals were restored to him by the order of the Tribunal dated 8th September, 1988 for fresh disposal. At the time of the fresh hearing, the Valuation Officer was heard on 29-1-1990 when the assesse....

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.... an opportunity of being heard. But this does not mean that he should be heard when the assessee's representative was not present. The hearing of the parties will not satisfy the requirement of the statute because the principles of natural justice require that the parties are heard simultaneously so that each will have the opportunity of meeting the point raised by the other. In the circumstances,....