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2016 (4) TMI 1083 - BOMBAY HIGH COURT

2016 (4) TMI 1083 - BOMBAY HIGH COURT - [2016] 383 ITR 171 - Refusal of adjournment - breach of the principle of natural justice - Held that:- In the present case, it is not disputed that the matter was posted on 7.7.2015. It is also not disputed that prior to such date the appellant had only sought two adjournments. On account of some unavoidable reasons of the death in the family of the counsel of the appellant, the concerned counsel was unable to represent the appellant on the relevant date. .....

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liar facts and circumstances of the case and in the interest of justice, the learned Tribunal could have given an opportunity of hearing to the appellant for the subsequent date. Having failed to grant a short adjournment has resulted in passing the impugned order in breach of the principle of natural justice which calls for the interference of this Court. The substantial question of law is answered accordingly. - TAX APPEAL NOS. 79, 80, 81 AND 82 OF 2015. - Dated:- 16-2-2016 - F. M. REIS, K. L. .....

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ciple of justice? 3. Ms. A. Dessai, learned Counsel appearing for the respondent waives notice on behalf of the respondent. 4. Mr. Salil Kapoor, learned counsel appearing for the appellant has pointed out that the impugned order passed by the Tribunal is without giving an opportunity to the appellant of an adequate hearing as on the relevant date i.e 7.7.2015, when the matter was posted for hearing the counsel appearing for the appellant was unable to attend the proceedings as his uncle had expi .....

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gh the appellant has a good case on merits. The learned Counsel further submits that the matter may be remanded to the learned Tribunal to decide afresh after giving an opportunity of hearing, in accordance with law. 5. On the other hand Ms. Asha Desai, learned counsel appearing for the respondent has supported the impugned order. The leaned Counsel points out that the learned Tribunal proceeded to decide the matter on merits, as according to her, the appeal had no merits. The learned counsel fu .....

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rted withdrawal was conditional and, as such, according to him, there was no unconditional withdrawal of the grounds raised in the appeal. 7. We have considered the rival submissions of the learned Counsel appearing for the respective parties and we have also gone through the record. 8. We do not propose to go into the merits of the controversy and as such the rival contentions of both the parties are left open considering the view, we propose to take in the above appeal. In the present case, it .....

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