Dismissing the petition the court held that when the assessee himself has given multiple e-mail ids and assessee has responded to the notice issued on its latest e-mail id on which several communications for hearing of the appeal were issued, it cannot be held that the assessee was not afforded opportunity of hearing by the appella authority before passing the impugned orders.  Court held that the petitioner may file an appeal before the Tribunal, if so advised. (AY-2011-12 to 2014-15)