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2015 (4) TMI 565 - ORISSA HIGH COURTPenalty u/s 11AC - Violation of principle of natural justice - Opportunity of hearing not granted - Application of Section 33A - Held that:- Section 33A of the Act, 1944 and particularly the proviso to sub- Section(2) does not come into operation. Clearly, the petitioner had been denied his right under law to make his defence prior to the adjudication of the proceeding. We have no hesitation in coming to hold that rules of the natural justice have not been complied with and Section 33A (2) proviso of the Act, 1944 has been brought into play, without the necessary circumstances available in the present case to reach the said conclusion. It is clear that Section 33A of the Act, 1944 and particularly the proviso to sub- Section(2) does not come into operation. Clearly, the petitioner had been denied his right under law to make his defence prior to the adjudication of the proceeding. We have no hesitation in coming to hold that rules of the natural justice have not been complied with and Section 33A (2) proviso of the Act, 1944 has been brought into play, without the necessary circumstances available in the present case to reach the said conclusion. - Impugned order is set aside - Decided in favour of assessee.
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