Failure to Attend Hearing Noticed: Madras HC directs to Pay 5% Pre-deposit from ECR for Final...

The Madras High Court has directed an assessee to "pay 5% pre-deposit from ECR for final hearing opportunity," after their failure to attend previous hearings. In a case where the petitioner repeatedly failed to appear for hearings on their rectification application, the court, while acknowledging the right to a hearing, imposed a condition for a pre-deposit from the Electronic Cash Register (ECR) to ensure seriousness and commitment. This balancing act allows the assessee one last chance to present their case on merits while ensuring that procedural compliance is taken seriously.