TaxTMI 
TaxTMI 
2021 (7) TMI 862
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....rned counsel for the petitioner made a submission that he entered appearance in the proceedings by filing vakalat nama on 04.03.2014. After filing of vakalat nama, the summons ought to have been sent to the counsel who was representing the case of the petitioner. Contrarily, the respondent sent summons to the petitioner directly and the petitioner was under the bonafide impression that the learned counsel will take care of the matter by appearing and defending their case. However, the learned counsel for the petitioner was not aware of the summons as well as the date of personal hearing and not appeared which resulted in passing of the final order without providing opportunity to the petitioner. 4. The learned Senior Standing Counsel appea....
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.... petitioner, in reply, submitted that the issues are covered under the judgment of this Court and if an opportunity is provided, the learned counsel for the petitioner would have represented the case and submitted all the judgments as well as the grounds raised on behalf of the petitioner. In view of the fact that no opportunity was provided, the issues are decided against the petitioner and thus, an opportunity is to be provided by remanding the matter back. 7. This Court is of the considered opinion that in all circumstances, the parties aggrieved are bound to prefer an appeal before the appellate authority. However, in certain circumstances, the Courts are bound to consider whether the denial of opportunity caused certain prejudice to t....
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....ed the respondent office and submitted a letter seeking adjournment. 6. Thereafter, the respondent sent a notice of personal hearing to the petitioner fixing the date of personal hearing as March 25, 2014. The petitioner was under the impression that the legal counsel would have received the notice and would therefore attend the personal hearing on March 25, 2014 and make submissions on their behalf. However the notice calling for personal hearing on March 25, 2014 was not sent to the legal counsel for the petitioner. Therefore, the legal counsel could not attend the personal hearing on March 25, 2014." 9. In view of the said submission, this Court is of an opinion that the petitioner has to be provided with an opportunity of personal he....