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2016 (1) TMI 742 - AT - Income TaxTDS u/s 194H - non-deduction of tax at source u/s. 194H on trade discount allowed to prepaid distributors - denial of opportunity of hearing in violation of the principles of natural justice as objected by assessee - Held that:- One of the pillars of principles of natural justice is audi alteram partem i.e. no one should be condemned unheard. The principles of natural justice are firmly grounded in Article 14 and 21 of the Constitution of India. The principles have to be mandatorily applied irrespective of the fact as to whether there is any statutory provision or not. In the present case, we find that the assessee was not afforded any opportunity, much less the sufficient opportunity to give reply to the show cause notice. As has been pointed out by the ld. AR, the show cause notice was issued and served on Sunday i.e. weekly holiday, directing the assessee to appear the very next day. The Hon'ble Supreme Court of India has time and again emphasized that the principles of natural justice have to be adhered while discharging administrative, quasi-judicial or judicial functions. In the instant case, from the facts on record it is evident that the Commissioner of Income Tax (TDS) has in a hurriedly manner without affording opportunity of hearing to the assessee has passed the impugned orders by violating the principle of audi alteram partem. Thus, the impugned order is liable to be set aside on this ground alone. - Decided in favour of assessee.
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