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2015 (9) TMI 504 - HC - Income TaxBreach of the principles of natural justice - whether oral submissions are to be advanced as in case oral arguments are not heard it would lead to the breach of the principles of natural justice - Held that:- In the present case, it is not disputed that the Appellants were not given an opportunity to advance oral arguments before the Tribunal. The letter dated 08.01.2015 has also not been examined nor placed before the Tribunal whilst passing the impugned Order dated 23.01.2015. Not giving an adequate hearing to the Appellants would itself vitiate the impugned Order for breach of the principles of natural justice. In the present case, we find that even the contentions raised in the written submissions filed by the Appellants have also not been duly noted nor considered by the Tribunal whilst passing the impugned Order. Thus The impugned Order dated 23.01.2015 passed by the Income Tax Appellate Tribunal, Panaji, is quashed and set aside. - Decided in favour of assessee.
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