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2015 (7) TMI 340 - GUJARAT HIGH COURTValidity of impugned order - Violation of principle of natural justice - Held that:- appeal preferred by the petitioner was finally heard on 26.8.2014 and the same is decided on 27.11.2014. If the impugned judgment and order is perused, it emerges that the Tribunal has relied upon its own decision dated 27.10.2014. It is equally true that the petitioners had no opportunity to plead their case before the Tribunal whether his case is covered as per the Tribunal’s decision dated 27.7.2014 or not. Therefore, in our considered view, the Appellate Tribunal ought to have given an opportunity of hearing to the petitioner before deciding the matter when the Tribunal has relied on its subsequent decision. - Impugned order is set aside - Decided in favour of assessee.
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