2016 (8) TMI 1590

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..... UNTANT MEMEBR : These appeals are filed by the assessee against the separate orders of ld. Commissioner of Income-tax (Appeals)-II, Indore, [hereinafter referred to as the CIT(A)] all dated 31.12.2015 and pertain to assessment years 2007-08, 2008-09 & 2010-11 as against appeal decided in assessment orders passed u/s 143(3) of the Income-tax Act, 1961(hereinafter referred as "the Act") dated 24.1 .....

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..... order. The order so passed being devoid of natural justice is illegal and wrong. The same, therefore require to be quashed. 3. The Ld. counsel for the assessee contended that no proper opportunity of hearing was afforded to the assessee. The ld. CIT(A) was not justified in rejecting the appeals of the assessee ex-parte. The documents relied by the AO were not made available to assessee. The Ld. c .....

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..... sentation, disclosure of evidence to party, report of enquiry to be shown to the other party and reasoned decisions or speaking orders. We find that the right of hearing is decided by the Hon'ble Supreme Court in the case of Maneka Gandhi vs. Union of India, wherein Hon'ble Supreme Court has held that rule of fair hearing is necessary before passing any order. We find that it is pre-decisi .....

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