TaxTMI 
TaxTMI 
2009 (9) TMI 717
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....RDER Heard. Though an interim order dated 27-2-09 passed by the Commissioner, Faridabad is sought to be challenged on various grounds, it is not necessary to address to all those grounds and suffice to refer to only one ground which relates to failure on the part of the concerned authorities to afford fair opportunity of being heard to the appellants in the matter before disposing the matter. 2.....
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....d 15-11-08 the appellants had informed the concerned authority that they would not be able to file their reply to the show cause notices unless copies of relevant documents were provided to them and on getting such copies they would require 6 weeks time to file the reply. Thereafter the notices came to be issued to the appellant regarding the hearing of the matter before the Commissioner. The cont....
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....d to be fixed on 18-2-2009 at 3.00 pm. Please note that if you or your authorised representatives do not appear for personal hearing on the above date and time, the matter will be decided ex-parte on the basis of evidence available on record." 3. It is not in dispute that neither on 4-2-09 nor on 11-2-09, the appellants appeared before the Commissioner nor they filed any application for adjournm....
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....r. It is matter of record that even though the application dated 12-2-09 by the advocate of the appellant was received by the Commissioner, neither the next date of hearing was fixed nor even any reference to the said application has been made by the Commissioner while disposing of the matter. The impugned order nowhere discloses the justification for disposal of the matter without even affording ....