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Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR
Before: SHRI N.K.SAINI & SHRI N.K. CHOUDHRY
PER N.K.CHOUDHRY Both the appeals have been preferred by the Assessee/Appellant against the common order dated 28.12.2017 impugned herein passed by the Ld. CIT(A), Ajmer, whereby the assessment orders dated 28.12.2017 and 29.12.2017, respectively for the Assessment years 2013-2014 and 2014-15 passed u/s 147/143(3) of the I.T. Act, 1961 (hereinafter called as the 'Act') by the Ld. ACIT, Circle, Bhilwara, have been upheld. 2. At the outset, it appears from the impugned orders that Ld. CIT(A) had fixed the appellant proceedings on various dates , however, as per comments of the Ld CIT(A), no one has attended on any of the date of hearing and no written submission has been filed . From the order, it does not reflects that the notices of the hearing have ever
2 ITA Nos.591 & 592/Jodh/2018 M/s. Abhinav Gold International Marketing Pvt. Ltd. vs. ACIT
been served upon the assessee or not and even mode of service has not been specified, therefore it cannot be presumed that proper notices have been served upon the assessee and in spite of receiving notices the assessee did not attend the proceedings nor filed any written submission, hence we have to consider as to whether the principles of natural justice have complied with in the instant case by giving proper and reasonable opportunity of being heard to the Assessee/Appellant.
It is trite to say that every person has the right to speak and be heard when allegations are being put towards him or her. If no opportunity has been given to the party effected, then it shall amount to violations of the principles of natural justice, which embedded in latin words “Audi Alteram Partem” which means ‘hear the other side’, or ‘no man should be condemned un-heard’ or ‘both the sides must be heard before passing any order’. The principle of Audi Alteram Partem is the basic concept of the principle of natural justice and has not evolved from the constitution but evolved through civilization and mankind and is the concept of common law, which implies fairness, reasonableness, equality and equity. In India, the principles of natural justice are the grounds of Article 14 and 21 of the Constitution. Article 14 enshrines that every person should be treated equally. In the landmark case of ‘Maneka Gandhi vs. The Union of India’ (1978 AIR 597), it has been held by Constitution Bench of the Apex Court that the law and procedure must be of a fair, just and reasonable kind. The doctrine ensures a fair hearing and fair justice to both the parties. Under this doctrine, both the parties have the right to speak. The aim of this principle is to give an opportunity to the parties to defend themselves. Before the court, both the parties are equal and are entitlement of equal opportunity to represent them. If the order is passed by the authority without providing the reasonable opportunity of being heard to the
3 ITA Nos.591 & 592/Jodh/2018 M/s. Abhinav Gold International Marketing Pvt. Ltd. vs. ACIT
person affected by it adversely will be invalid and shall be liable to be set aside.
Coming to the instant case, the principles of natural justice have not been followed, as it is fundamental principle of law that no one can be remain un-heard, therefore in the peculiar facts of circumstances of the case, we are inclined to set aside the composite order passed by the Ld. CIT(A) and restore the matters back to the file of the Ld. CIT(A) for decision afresh, suffice to say while affording proper opportunities of being heard to the assessee.
We also direct the Assessee/Appellant to extend its full co- operation and participation in the appellate proceedings before the Ld. CIT(A) as and when required and in case of further default, the assessee shall not be subjected to any leniency.
In the result, the appeals filed by the Assessee/Appellant stands
allowed for statistical purposes.
Order pronounced in the Open Court on 01.05.2019.
Sd/- Sd/- (N.K.SAINI) (N.K.CHOUDHRY) VICE PRESIDENT JUDICIAL MEMBER Dated:01/05/2019 PK/PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT
ASSISTANT REGISTRAR