Mr. Ajay Kumar Dalmia vs Sebi

aforesaid, we are satisfied that the appellant had not received the

impugned order. Consequently the delay in filing the appeal is

condoned and the application is allowed. Since certified copy

was not made available to the appellant, we exempt the

appellant from filing a certified copy of the impugned order.

The exemption application is accordingly allowed.

3. In so far as the merits is concerned we find that the matter

has proceeded ex-parte against the appellant. The show cause

notice nor the notice fixing the date of hearing was ever served

upon the appellant. In paragraph 11 of the impugned order the 3

AO has tried to justify that all possible steps were made to serve

the appellant but when all steps failed the AO proceeded ex-

parte against the appellant.

4. The AO in the paragraph 11 of the impugned order has

stated that the date of hearing in the matter was also published

in the regional newspapers but details have not been indicated.

In any case, according to the appellant he was not staying either

at Mysore or at Baroda but at that the relevant moment of time

the appellant was staying in Ahmedabad. In view of the

aforesaid, the presumption of service of notice has been

satisfactorily rebutted. We are also satisfied that the appellant

was not served with the show cause notice and consequently all

proceedings initiated pursuant to the show cause notice fails and

cannot be validated on the basis of deemed service.

5. In view of the aforesaid, the impugned order being ex-

parte against the appellant cannot be sustained and is quashed in

so far as it relates to the appellant. The appeal is allowed. The

matter is remitted to the AO who will decide the matter afresh

after serving a show cause notice along with all the annexures,

if any, and after granting a reasonable opportunity to the

appellant to file his reply. In this regard, we direct the appellant

to appear before the AO on December 07, 2020 on which date

he would be served with the show cause notice and the AO will 4

proceed thereafter and pass appropriate orders within six

months thereafter in accordance with law after giving an

opportunity of hearing to the appellant.The appellant will

provide the details of his address, telephone and mobile

numbers etc to the authority concerned..

6. In view of the appeal being allowed the bank attachments,

etc made if any pursuant to the impugned order shall be lifted

forthwith.

7. The present matter was heard through video conference

due to Covid-19 pandemic. At this stage it is not possible to sign

a copy of this order nor a certified copy of this order could be

issued by the Registry. In these circumstances, this order will be

digitally signed by the Presiding Officer on behalf of the bench

and all concerned parties are directed to act on the digitally

signed copy of this order. Parties will act on production of a

digitally signed copy sent by fax and/or email.

Justice Tarun Agarwala Presiding Officer

Dr. C.K.G. Nair Member 5

Justice M. T. Joshi Judicial Member TARUN Digitally signed by TARUN AGARWAL 19.11.2020 DN: c=IN, o=PUBLIC WORKS DEPARTMENT UTTAR PRADESH, postalCode=221505, st=Uttar Pradesh, PK 2.5.4.20=30fcf68685192bbc53e6ff1608a83fb3881de7ac2ab7

AGARWAL 954d509c85ed6e0f7c41, serialNumber=095f8b286bb0b1cd07ff676611f4f5e7999727 d404aa38ca422f9d3529bdb8a3, cn=TARUN AGARWAL Date: 2020.11.19 18:15:28 +05'30'