Natural justice requires a real hearing before adverse rectification orders are passed; written submissions alone do not waive that right.

A rectification order was found unsustainable where it was passed without a specific notice calling for response to the proposed refusal of relief and without a clear waiver of hearing. The right to be heard was treated as a core aspect of natural justice, and filing written submissions alone did not amount to waiver of that right. Fair procedure required an effective opportunity of hearing before any adverse order, together with a speaking order dealing with the claim. The order was therefore set aside and the matter directed to be reconsidered afresh after granting a reasonable opportunity of hearing.

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Issues: Whether the rectification order passed without giving the assessee a reasonable opportunity of hearing was sustainable in law.

Analysis: The assessee's rectification application was dismissed on the basis of written submissions already on record, but the record did not show any specific notice calling upon the assessee to meet a proposed refusal of relief or any conscious waiver of the right of hearing. The right to be heard is a foundational facet of natural justice and cannot be treated as waived merely because written submissions were filed. Fair procedure required notice and an effective opportunity before an adverse order was passed, along with a speaking order dealing with the claim.

Conclusion: The rectification order was held unsustainable for breach of natural justice and was set aside with a direction to decide the matter afresh after granting a reasonable opportunity of hearing.

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