Opportunity to hear`` to the assessee

Hemant Kumar Gupta (CA) (433 Points)

06 January 2016  
There is a scheme in Rajasthan by the State Govt, wherein the application to opt for the scheme has to be file online and the printed acknowledgement of the application has to be submitted to the authorities within 10 days, if not done so, application is automatic rejected by the system. QUESTION IS : How can any application can be rejection without providing any ``opportunity to hear`` to the assessee. May it be that it is automated but then too can any application be rejected without giving any opportunity to the assessee. Please share if there are any case laws in this regard.