Assessing Authority and Appellate Authority passed orders on assessee without giving opportunity

CST & VAT : Where assessee's counsel could not attend at time of hearing because of his personal reason and thereupon Assessing Authority and Appellate Authority passed orders on assessee without giving opportunity, matter was sent back to make fresh assessment after affording opportunity to assessee
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[2014] 49 taxmann.com 505 (WBTT)
WEST BENGAL TAXATION TRIBUNAL
Sovan Das
v.
Sales Tax Officer, Behala Charges*
PRANAB KUMAR DEB, CHAIRMAN
AND NIRMAL KANTI SARKAR, TECHNICAL MEMBER
CASE NO. RN-320 OF 2011
JANUARY  21, 2013
Section 46 of the West Bengal Value Added Tax Act, 2003 - Assessment - Opportunity of hearing - Assessing Authority passed an ex parte assessment order on assessee - Appellate Authority also passed order without giving a semblance of opportunity to assessee to vindicate his stand - Assessee's counsel could not attend at time of hearing because of his personal reason - Whether matter required to be remitted back to Assessing Authority to make fresh assessment after affording opportunity to assessee to vindicate his stand - Held, yes [Para 5] [In favour of assessee/Matter remanded]