TMI Blog2021 (10) TMI 672X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, thus goes to show that no reasonable opportunity of being heard was afforded to the Assessee before passing the adverse order against it. On the aforesaid analyzations and considerations and following the mandates in the case of Amitabh Bachchan (supra) [ 2016 (5) TMI 493 - SUPREME COURT ] wherein it was held that failure to give such an opportunity would render the revisional order legally fragile not on the ground of lack of jurisdiction but on the ground of violation of principles of natural justice and in the case of Maneka Gandhi vs. Union of India [ 1978 (1) TMI 161 - SUPREME COURT ] wherein it was held that if the order is passed by the authority without providing the reasonable opportunity of being heard to the person af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said request passed the impugned order on dated 27/03/2021 i.e. next day itself, against which the Assessee is in appeal before us. 4. The Assessee vide ground no. 1 raised the issue that no proper and reasonable opportunity of being heard was provided to the Assessee before passing the impugned order. As the controversy goes to the root of the case therefore we are inclined to entertain this ground first. 5. The foremost controversy raised by the Assessee relates to non-providing of an opportunity of being heard to the Assessee and passing of the impugned order u/sec. 263 of the Act in hasty manner without following the principles of natural justice and hence bad in law. 6. On the other hand, though the Ld. DR supported the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , both the parties have the right to speak. The aim of this principle is to give an opportunity to the parties to defend themselves. Before the court, both the parties are equal and are entitlement of equal opportunity to represent them. If the order is passed by the authority without providing the reasonable opportunity of being heard to the person affected by it adversely will be invalid. 10. The coordinate bench at Ahmadabad in the case of Smt. Shardaben B. Patel Vs. Pr.CIT [(2020) 180 ITD 328 (Ahd. Trib.)] also dealt with the same issue qua non-providing the opportunity of being heard to the Assessee and held that granting of effective opportunity is a sin qua non in Section 263 of the Act for unsettling a statutory order. It is the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ady been expired and therefore we cannot extend the same by directing him. 13. It is trite to say that every person has the right to speak and be heard when allegations are being put against him or her. No One can be inflicted with an adverse order without being afforded a minimum opportunity of hearing. If no opportunity has been given to the party effected, then it shall amount to violation of the principles of natural justice, which embedded in latin words Audi Alteram Partem which means hear the other side , or no man should be condemned un-heard or both the sides must be heard before passing any order . The principle of Audi Alteram Partem is the basic concept of the principle of natural justice and has not evolved from the co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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