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2015 (9) TMI 504 - BOMBAY HIGH COURT

2015 (9) TMI 504 - BOMBAY HIGH COURT - TMI - Breach 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 impu .....

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cided in favour of assessee. - Tax Appeal No. 42 of 2015 - Dated:- 28-7-2015 - F. M. Reis And K. L. Wadane, JJ. For the Appellant : Mr. J. E. Coelho Pereira, Senior Advoca with Mr. V. Korgaonkar, Advocate For the Respondent : Ms. Asha Desai, Advocate JUDGMENT (Per F. M. Reis, J.) Heard Shri J. E. Coelho Pereira, learned Senior Advocate appearing for the Appellant and Ms. Asha Desai, learned Counsel appearing for the Respondent. 2. Mr. J. E. Coelho, learned Senior Advocate appearing for the Appel .....

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omplying with the principles of natural justice ? 4. Upon hearing the learned Counsel appearing for the Appellant and the Respondents and without going in to the merits of the rival contentions raised in the proceedings before the Authorities, below the only aspect we have examined in the present Appeal is whether the impugned Order passed by the Income Tax Appellate Tribunal dated 23.01.2015 stands vitiated for breach of the principles of natural justice. 5. Shri J. E. Coelho Pereira, learned S .....

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ons stated therein and seeking an adjournment in the matter fixed on 12.01.2015. Learned Senior Counsel further pointed out that the Tribunal without examining the said letter has taken a view that the Appellant has failed to remain present and, as such, proceeded to decide the Appeal on merits. Learned Senior Advocate further pointed out that the Appellants have a good case on merits and as no appropriate hearing was given to the Appellants, grave injustice has occasioned to the Appellants by c .....

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Pereira, learned Senior Counsel appearing for the Appellants, has relied upon the Judgment passed on 19.02.2013 in Writ Petition no. 293 of 2007 in the case of Mrs. Celina Almeida vs. Minister of Urban Development & Ors., in support of his submission that 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. 6. Ms. Asha Desai, learned Counsel appearing for the Respondent has pointed out that the Tribunal .....

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e Appellants was present to point out the said letter sent by the concerned Counsel referred to by the learned Senior Advocate appearing for the Appellants. Learned Counsel further pointed out that the Tribunal has rightly exercised discretion in refusing to grant any further time to the Appellants and, as such, on account of such gross negligence on the part of the Appellants to avail of their right of hearing before the Tribunal, no relief can be granted to he Appellants. Learned Counsel as su .....

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stands vitiated for not complying with the principles of natural justice. This Court in the Judgment in the case of Mrs. Celina Almeida vs. Minister of Urban Development & Ors., (supra), relying upon the Judgment of the Apex Court has observed at para 8 thus : 8. …... It is now well settled by the judgments of the Apex Court reported in 2011(2) SCC 258 in the case of Automotive Tyre Manufacturers Association V/s Designated Authority & others and 2009(14) SCC 690 in the case of Pra .....

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Taking note of the said observation of the Apex Court as laid down in the said judgments, I find that Shri J. E. Coelho Pereira, learned Senior Counsel appearing for the petitioner is justified to contend that the impugned judgment passed by the respondent no.1 stands vitiated for breach of the principle of natural justice in not giving an adequate opportunity to the petitioner of hearing the appeal preferred by the respondent no.3. … 8. Taking note of the said observations, the importan .....

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