It is settled law that when a party is given the opportunity (and in this case opportunities) to be heard and such party fails to utilize it, such party cannot hide under the umbrella of the fair hearing rule. He will fail. Again, I agree with Olu Daramola (SAN) that the position of the law is that where a party has been afforded the opportunity to be heard (in this case several opportunities) and such party fails to utilize it, the party cannot approach an appellate court and claim to have been denied fair hearing.
– H.M. Ogunwumiju, JCA. ITV v. Edo Internal Revenue (2014) – CA/B/20/2013