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2019 (5) TMI 346 - AT - Income TaxPrinciples of natural justice denied - Rectification u/s 154 - no opportunity to represent the case to assessee - in CIT(A) order, it does not reflects that the notices of the hearing have ever been served upon the assessee or not and even mode of service has not been specified - HELD THAT:- The principle of Audi Alteram Partem is the basic concept of the principle of natural justice and has not evolved from the constitution but evolved through civilization and mankind and is the concept of common law, which implies fairness, reasonableness, equality and equity. In India, the principles of natural justice are the grounds of Article 14 and 21 of the Constitution. Article 14 enshrines that every person should be treated equally. In the landmark case of ‘Maneka Gandhi vs. The Union of India’ [1978 (1) TMI 161 - SUPREME COURT] it has been held by Constitution Bench of the Apex Court that the law and procedure must be of a fair, just and reasonable kind. The doctrine ensures a fair hearing and fair justice to both the parties. Under this doctrine, both the parties have the right to speak. The aim of this principle is to give an opportunity to the parties to defend themselves. Before the court, both the parties are equal and are entitlement of equal opportunity to represent them. If the order is passed by the authority without providing the reasonable opportunity of being heard to the person affected by it adversely will be invalid and shall be liable to be set aside. Coming to the instant case, the principles of natural justice have not been followed, as it is fundamental principle of law that no one can be remain un-heard, therefore in the peculiar facts of circumstances of the case, we are inclined to set aside the order passed by the CIT(A) and restore the matter back to the file of the CIT(A) for decision afresh, suffice to say while affording proper opportunities of being heard to the assessee. We also direct the Assessee/Appellant to extend its full cooperation and participation in the appellate proceedings before the CIT(A) as and when required and in case of further default, the assessee shall not be subjected to any leniency. Appeals filed by the Assessee/Appellant stands allowed for statistical purposes.
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