TMI Blog2014 (1) TMI 1293X X X X Extracts X X X X X X X X Extracts X X X X ..... y of being heard – Decided in favour of Assessee. - I.T.A. No.-1134/Del/2012 - - - Dated:- 26-7-2013 - Smt. Diva Singh And Shri T. S. Kapoor,JJ. For the Appellant : Adjournment Application Rejected For the Respondent : Sh. R. I. S. Gill, CIT DR ORDER Per Diva Singh, JM. This is an appeal filed by the assessee against the order dated 03.01.2012 of CIT(A)-XV, New Delhi pertaining to 2006-07 assessment year. 2. At the time of hearing, an adjournment petition was moved on behalf of the assessee, however on a perusal of the material available on record and the ground raised by the assessee it was considered to reject the same and proceed with the appeal filed by the assessee ex-parte on merit after hearing the Ld. CIT DR. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no-1. A perusal of the assessment order shows that the assessee filed its return on 30.10.2006 declaring an income of Rs.21,63,044/- The case was selected for scrutiny after issuance of notice u/s 143(2). In the course of the assessment proceedings, the AO observed that the assessee is a company carrying out the business of Civil and Electrical Contractors. The AO confronted the assessee with the fact that there were an excessive labour payments in the month of March as compared to the earlier months and infact the labour payments in April, May, September and February reflected very small amounts. Accordingly the assessee was required to explain why the income should not be estimated. The assessee in its reply stated that the company has no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate Authority, a perusal of the impugned order shows that the assessee's AR Sh. Santosh Kesari attended the proceedings and sought adjournments on various dates starting from 28.12.2010 finally on 24.11.2011 request for time was again made. In these circumstances, The CIT(A) decided the appeal of the assessee holding that sufficient time has been given to the assessee to present his submissions/evidences. Considering the order-sheet entry dated 11.11.2008 in the assessment proceedings which was duly signed by the AR, the action of the AO was confirmed. Even before the Tribunal, it is seen that the Ld. AR has sought an adjournment on three different occasions which have been granted. In these circumstances, we consider it appropriate to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of India (1969) 2 SCC 262, it is observed that the aim of rules of natural justice is to secure justice or to put it negatively to prevent miscarriage of justice. The said rules are means to an end and not an end in themselves and though it is not possible to make an exhaustive catalogue of such rules however it can be readily said that there are two basic maxims of natural justice namely "audi alteram partem" and "nemo judex in re sua". In the present facts of the case we are concerned with the maxim "audi alterm partem" which again may have many facets two of them (a) notice of the case to be met; and (b) opportunity to explain. Their Lordships have cautioned that these rules cannot be sacrificed at the altar of the administrative conven ..... X X X X Extracts X X X X X X X X Extracts X X X X
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