TMI Blog2015 (9) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... atural justice. In the present case, we find that even the contentions raised in the written submissions filed by the Appellants have also not been duly noted nor considered by the Tribunal whilst passing the impugned Order. Thus The impugned Order dated 23.01.2015 passed by the Income Tax Appellate Tribunal, Panaji, is quashed and set aside. - Decided 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erned Counsel had in fact faxed a letter dated 09.01.2015 directly to the Tribunal, inter alia, disclosing his inability to remain present for the reasons 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 considering the Appeal filed by the Respondent in the absence of the Appellants. Learned Senior Advo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 such submits that the substantial question of law is to be answered in favour of the Respondent and the Appeal be rejected. 7. We have given our thoughtful considerations to the rival contentions and have also gone through the records. We make it clear that we have not gone into the merits of the rival contentions with regard to their respective c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty to the petitioner of hearing the appeal preferred by the respondent no.3. 8. Taking note of the said observations, the importance of giving an opportunity to the parties to advance oral arguments have been duly accepted. 9. 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 impugned Order dated 23.01.2015. Not giving an adequate hearing to the Appellants would itself vitiate the impugned Order for breach of the principles of natural justice. In the present case, we find that even the contentions raised in the written submissions filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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