TMI Blog2014 (8) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... n record in the correct perspective taking into account the context - the normal practice appears to be to grant personal hearing before deciding the appeal - This fact cannot be lost sight of while holding that in cases such as granting of personal hearing would alone satisfy the requirement of natural justice – thus, the order is set aside and the CIT is directed to give personal hearing to asss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o discharge his tax obligations. The failure of the Petitioner to pay the amount which it owed to its erstwhile Chairman cum Director to the Respondent in spite of notice under Section 226(3)(X) of the Act resulted in the Petitioner being declared a defaulter. 2. The grievance of the Petitioner is that the order dated 15th November 2011 was passed without granting a personal hearing to it. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve an oral hearing for complying with principles of natural justice. It is also pointed that the Petitioner in its representation had not sought a personal hearing from the Commissioner of Income Tax. Thus, there was no requirement in law to grant a personal hearing to the Petitioner. 4. We have considered the submissions. The principle of natural justice cannot be put in a straight jacket form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority can be met by the Petitioner leading to passing of a just order after considering all aspects of the matter. Moreover, it appears that the normal practice appears to be to grant personal hearing before deciding the appeal. This is evident from the notice for personal hearing issued by the predecessor of the present Commissioner who passed the impugned order. This fact cannot be lost sig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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