“audi alteram partem”

Vimladevi Agrotech Limited, Kota vs. ACIT, WD -1(2), Kota

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: The Date Of Hearing.

just to show a disposal on his part, passed the impugned order in complete disregard to principles of natural justice i.e., Audi alteram partem. Hence, to do substantial justice, the appeal kindly be decided in favour of the assessee or alternatively restored to the file

Venkateshwara Wires Pvt. Ltd., Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result, the appeal of the assessee is allowed

Bench: The Ld. Ao As Well As Before The Ld. Cit(A) As The Documents Submitted Was Only In Support Of Confirmations & Other Documents Already Submitted & No New Documents Were Submitted. 2. The Assessee Craves Your Indulgence To Add Amend Or Alter All Or Any Grounds Of Appeal Before Or At The Time Of Hearing.”

Venkateshwara Wires Pvt. Ltd. vs. ACIT A quasi-judicial or administrative decision rendered or an order made in violation of the rule of audi alteram partem is null and viod and the order mas in such a case can be struck down as invalid on that score alone. (c) Shri

Vishnu Kumar, Bharatpur vs. ACIT Or JCIT Or DCIT Or Asst. CIT Or ITO, National Faceless Assessment Centre, Bharatpur

Bench: This Appellate Tribunal, Feeling Aggrieved By The Order Dated 08.12.2023 Passed, U/S 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “ The Act”), By Learned Cit(A), Nfac, Delhi, Whereby His Appeal Relating To Assessment Year 2015-16 Has Been Dismissed. 2. The Assessee Was Before Learned Cit(A), Having Felt Dissatisfied With The Assessment Order Dated 29.03.2022 Passed By The Assessing

Revenue. 19. As regards significance of such a notice, it may be mentioned here that section 143(2) incorporates the rule of audi alteram partem i.e., no man should be condemned unheard. 20. Without service of such a notice, right of the asessee would get affected, the reason being that

Goyal Vegoils Limited, Kasar, Kota vs. DCIT, Circle -2, Kota

In the result ground no. 2 & 3 raised by the assessee

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

that simply providing the statements is of no avail. It is further submitted that one of the main principles of Natural Justice is 'audi alteram partem', that is, 'hear the other side.' This rule makes cross examination as a sine qua non of due process of taking evidence

Rajrajeshwari Gupta, Kota vs. ITO, Ward 1(1), Kota

In the result, the appeal of the assessee is allowed with no orders as to costs

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

justice and therefore, is bad in law. 2.3 It is further submitted that the one of the main principles of Natural Justice is 'audi alteram partem', that is, 'hear the other side.' This principle makes cross examination as a sine qua non of due process of taking evidence

Yash Daga, Jaipur vs. PCIT-I, Jaipur

In the result, the appeal filed by the assessee is allowed

Bench: DR. MITHA LAL MEENA, ACCOUNTANT MEMBER SH. NARENDRA KUMAR (Judicial Member)

following two broad principles: 1) Nemo Judex in causa Sua - no one should be made a judge in his own cause and 2) Audi alteram partem - no one should be condemned unheard. 11. In Quasi-judicial proceeding, the principle of Audi Alteram Partem laid the foundation of Natural Justice with ... failure of justice. In our view, the decisions passed by the judicial and quasi-judicial courts in violation of the principle of Audi Alteram Partem are bad in law and liable to be quashed. 12. Further, the rule that no decision should be given against a party without giving

Cks Medicare Private Limited, Jaipur vs. ACIT, Circle-4, Jaipur

Appeal is hereby allowed for statistical purposes

Bench: Learned Cit(A) When The Assessee Challenged Order Dated 11.12.2019, Which Was Passed By Learned

exhaustive catalogue of such rules. But there are two fundamental 5 CKS Medicare Pvt. Ltd. vs. ACIT maxims of natural justice viz. (i) audi alteram partem, and (ii) nemo judex in re sua. The audi alteram partem rule has many facets, two of them being (a) notice of the case ... decisional hearing amounting to a full review of the original order on merits, then such a statute would be construed as excluding the audi alteram partem rule at the pre-decisional stage. Conversely if the statute conferring the power is silent with regard to the giving of a pre-decisional

Hanuman Sahay, Jaipur vs. ITO, Ward 7(4), Jaipur

In the result, the appeal of the assesee is allowed for statistical purposes

Bench: The Ao & The Ld. Cit(A) On Account Of His Illiteracy.’’

view as far as possible that lis between the parties be decided on merits. Hence, adhering to the principles of Audi Alteram Partem, equity and justice, the matter is restored back 5 HANUMAN SAHAY VS ITO, WARD 7(4), JAIPUR to the file of the AO to decide it afresh

Priyanka Surana, Jaipur vs. ITO Ward 5(1), Jaipur

In the result, the appeal of the assesee is allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

claim. In any case, it is one of the fundamental principles of natural justice that no person can be condemned unheard i.e audi alteram partem, the impugned order was thus passed in violation of the principles of natural justice in absence of any effective/reasonable opportunity of hearing provided ... hurriedly manner without affording opportunity of hearing to the assessee, had passed impugned order by violating principles of audi alteram partem. Thus, keeping in view the principles laid down by the Coordinate Bench of Cuttak ITAT in the case of Jaidurga Minerals v/s Pr. CIT (supra) and in the case