9911796707
TMI Blog2021 (6) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... ments of the parties remain same. 2. However before addressing these it may be relevant to mention that at the time of hearing identical adjournment applications had been moved by the counsel in both the appeals seeking time to file necessary documents. On enquiring about the nature and need of documents, the ld. counsel elaborating the request submitted that against the order of the AO the assessee had come in appeal before the CIT(A) and filed written submissions and since opportunity to file further documents was not available hence time was sought. Referring to the impugned order it was submitted that lack of further supporting documents have been questioned by the CIT(A), hence this was the reason for seeking time. The request seeking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der also. Referring to the decision it was submitted that the Apex Court clearly held that for allowability of the expenditure it is not necessary to demonstrate the earning of income. It was submitted that similar deductions on same set of facts have been allowed in the earlier years and supporting documents were questioned. The applicability of the decision relied upon remaining unaddressed on facts. Thus in the circumstances where admittedly fair hearing has not been given by the CIT(A) and further documentary evidence is necessary then it was his prayer that documents filed since have not been considered by the AO and the CIT(A) thus allowing the ground the order may be set aside and the matter may be remanded to the A.O. for verifying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to address the charge and speaking order addressing the reasons for agreeing or disagreeing with the claims put forth. Audi alteram partem which is one of the foundational and fundamental bed rocks of natural justice means that no one should be condemned unheard. Though these Rules are not necessarily codified, however, these have evolved over the years and are expected to be adhered to not only when statutory provisions so provide but have also been impliedly read into and necessarily required to be adhered to also in quasi administrative decisions whereby the rights/interests of the party are adversely effected. In such circumstances, fair play and Rule of law necessitates that the procedure required to be adhered necessarily envisages ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Right to be heard exists and is available under law. Right to be heard forms the bed rock of the principles of natural justice. The word natural justice is derived from the Roman word "Jus naturale" which presupposes the application of principles of natural law for determination of the dispute. Application of natural 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to grant a relief, then notice to the said effect necessarily should have been given to the assessee. It is evident that the opportunity of placing supporting facts or arguments admittedly has not been provided. In these circumstances, considering the prayer of the parties, the issue is remanded back to the file of the AO with a direction to pass a speaking order in accordance with law after giving the assessee a reasonable opportunity of being heard. The assessee in its own interests is advised to make full and proper compliances before the said authority as failing which it is made clear that the AO shall be at liberty to pass an order on the basis of the material available on record. Said order was pronounced at the time of virtual heari ..... X X X X Extracts X X X X X X X X Extracts X X X X
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