2019 (9) TMI 744

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....ggrieved by the assessment order dated 1.3.2014 for the assessment year 2012-2013, filed statutory appeal in Ext.P2 before the second respondent. The second respondent vide Ext.P3 order dismissed the appeal. Hence the writ petition. 2. Mr.Harisankar V.Menon contends that the order of second respondent in Ext.P3 is an ex parte order. The petitioner is entitled to the right of personal hearing while considering and disposing of Ext.P2 appeal. To point out from Ext.P3 this patent omission, the attention of the Court is drawn to the following paragraphs: The appeal was posted for hearing at first on 14.12.2016 as per the notice dated 24.11.2016. As the appellant did not appear for hearing, the case was posted for further hearing on 15.2.2....

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....aken is one of convenience and there is no merit in the plea. According to her, respondents have been sending notices to the address furnished by the petitioner in this behalf to the department. 5. Now the short point for consideration is whether Ext.P3 order satisfies the requirement of providing personal hearing to petitioner while disposing of Ext.P2 appeal or not. 6. The respondents do not dispute that the petitioner is entitled to audience or personal hearing while disposing of Ext.P2 appeal. The explanation offered by the respondents is that the notices sent to the address given in the memorandum of appeal would serve the purpose of intimation and there is no representation, hence the second respondent was compelled to proceed t....