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2017 (12) TMI 1620 - CALCUTTA HIGH COURTPrinciples of natural justice - no opportunity given to petitioner to establish his case - Whether in the facts of this case the finding of the Tribunal was perverse in not accepting the affidavit evidence of the constituted attorney of the assessee in which the reason for delay was sought to be explained without giving further opportunity to the assessee to explain delay through the persons to whom the cause of such delay directly attributed? Held that:- In the instant case, the assessee had taken the point before the Tribunal through an affidavit of its constituted attorney. But no affidavit by the person concerned, who had retired was filed. It is apparent from the order of the Tribunal that no further opportunity was given to the assessee to establish its contention by filing affidavit of the concerned person. In the supplementary affidavit filed before us, the affidavit has been annexed - in the given circumstances of the case, at least a further opportunity should have been given to the assessee to explain the reason for delay. We, therefore, answer the question, on which we have admitted the appeal, in the affirmative and in favour of the assessee. The order of the Tribunal is set aside and the matter is remanded to the Tribunal for a decision afresh.
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