1989 (11) TMI 105

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.... of the WT Act and pertains to asst. yr. 1974-75. Before us Shri N.M. Ranka learned counsel for the assessee appeared and vehemently contended that the order passed by the WTO imposing thereby penalty under s. 18(1)(A) is bad in law non est and a nullity since it is violative of the principles of natural justice. The learned counsel further argued that it is palpable from the perusal of material a....

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....her order of the Tribunal effect was given or not as no communication was made to the appellant consequent upon his prayer for giving effect to the order. Learned counsel further submitted that no opportunity was provided to submit the reply. The order, therefore, defies the basic canons concerning the natural justice hence ought to be quashed. In support of his argument learned counsel relied on ....

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....sessee on account of which he had no information of the date on which penalty proceedings were going to be decided. The order passed on that date was behind his back and, as such, in doing so the WTO Committed breach of the principles of nature justice. It is not default on the part of the assessee, which is conclusive or determinative of the controversy. The question is whether the assessee shoul....

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.... because the earlier returns were pending, return for the current year could not be prepared. On the completion of earliers years return, return for the relevant year of assessment was also filed. 2. Shri K.K. Boliya, learned Senior Departmental Representative appeared before us and relied on the orders of lower authorities, 3. We have heard the rival submissions in the light of material pla....