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2014 (12) TMI 555 - AT - Income TaxViolation of section 250 – Breach of principles of natural justice - Prayer for adjournment on the date of hearing duly received or not - Held that:- No one was present on behalf of the assessee at the time of hearing however considering the material available on record and after hearing the revenue, it was considered appropriate to restore the issue back to the file to the CIT(A) - the right to be heard is an important right to which a party who is faced with an adverse view is entitled to. “Audi alteram partem” is one of the most famous and celebrated Rule of Natural Justice - The principles of natural justice are those which have been laid out by the Courts as being the minimum protection of the rights of an individual against the arbitrary procedure that may be adopted by a judicial, quasi-judicial and administrative authority while making an order affecting those rights - The underlying principle of natural justice evolved under the common law is to check arbitrary exercise of power by the State or its functionaries. Also in A.K.Kraipak –vs- Union of India [1969 (4) TMI 103 - SUPREME COURT] it has been held that the aim of rules of natural justice is to secure justice or to put it negatively to prevent miscarriage of justice - the assessee has been represented through his counsel has repeatedly sought an adjournment - the assessee should not suffer on account of the fault of the counsel and considering the plea raised by the assessee before the Tribunal the matter is to be remitted back to the CIT(A) to decide the matter in accordance with law after giving the assessee a reasonable opportunity of being heard – Decided in favour of assessee.
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