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2014 (1) TMI 1054 - AT - Income TaxOpportunity of being heard – Order passed on presumptions – Procedure to be followed by the CIT(A) in appellate proceedings - Held that:- It has consistently been held that the Rules of natural justice are not embodied rules and the said phrase is not and cannot be capable of a precise definition - The underlying principle of natural justice evolved under the common law is to check arbitrary exercise of power by the State or its functionaries - Accordingly, the principle by its very nature implies the duty to act fairly i.e. fair play in action must be evident at every stage. Fair play demands that nobody shall be condemned unheard – Relying upon Apex Court in the case of A.K.Kraipak – vs- Union of India [1969 (4) TMI 103 - SUPREME COURT] - the aim of rules of natural justice is to secure justice or to put it negatively to prevent miscarriage of justice - The rules are means to an end and not an end in themselves and though it is not possible to make an exhaustive catalogue of such rules however it can be readily said that there are two basic maxims of natural justice namely “audi alteram partem” and “nemo judex in re sua” - the sole issue agitated is pertaining to granting of opportunity of being heard which admittedly has not been made available to the assessee – the prayer of the assessee is accepted - the issue is remitted back to the CIT(A) for fresh adjudication – Decided in favour of Assessee.
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