TMI Blog2021 (6) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... air play pre supposes as has been oft laid down fair notice of charge, and place of hearing, opportunity of effective hearing to address the charge and speaking order addressing the reasons for agreeing or disagreeing with the claims put forth. Audi alterem partem which is one of the foundational and fundamental bed rocks of natural justice means and includes that no one should be condemned un heard. Though these Rules are not necessarily codified however, they have evolved over the years and are read into not only when statutory provisions so provide but also in quasi administrative decisions whereby the rights / interests of the party is adversely effected. Thus, even in the absence of a clear legislative mandate, the Courts have repea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quity and all other known Principles of Law. 2. That the order of the Worthy CIT (A) is not justified on the ground that the Worthy CIT(A) has failed to adjudicate the matter that compensation received amounting to ₹ 48,70,421/- on account of compulsory acquisition of land in question is covered under the provisions of the Right To Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act 2013 and is a exempt from levy of Income Tax u/s 96 of the said act. 3. That the Worthy CIT (A) is not justified in sustaining the addition of ₹ 3,20,183/- under the Head Income from Other Source without appreciating the fact that the appellant has inadvertently paid tax on the whole amount of compensatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is seen that the assessee filed a Rectified Application requesting that the order passed by the First Appellate Authority dated 12.05.2018 in Appeal No. 10276/17-18 may be corrected. To make out its case as allowable in law, certain written submissions were admittedly available. The application was dismissed without hearing the assessee. No specific notice appears to have been issued to the assessee informing him that relief claimed is not allowable. The assessee has assailed the order passed u/s 154 of the Act as being unsustainable in law as the assessee was not heard. In the said background, it is seen that no doubt the appeal has been decided on the basis of written submission of the assessee. However, it is seen that if the prayer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atural law as has evolved over the centuries in common law countries means and includes justice, equity, fair play and good conscience. Any exercise of power which is in conflict with these aims is open to the challenge of being arbitrary and unsustainable in law. The above list, it may be made clear is not exhaustive. All actions which strike at the non negotiable axiom namely justice should not only be done but seen to be done are expected to be adhered to when the State acts exercising its vast powers over its citizens. The actions are expected to be carried out in fairness. These are the bare minimum standards which are expected to be adhered to. Fair play pre supposes as has been oft laid down fair notice of charge, and place of hear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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