2014 (1) TMI 1054

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....ly and on presumptions basis, contrary to principles of natural justice and provision of law as such the action and findings based thereon stands vitiated and order is bad in law." 2. It may be relevant to point out that at the time of hearing, the Ld. AR moved a petition seeking time on the ground that the arguing counsel is out of station however on a perusal of the material available on record and considering the submissions of the parties before the Bench. It was considered appropriate to reject the adjournment petition. 3. The record shows that the assessee before the CIT(A) sought various adjournments which were granted. Subsequently on 26.09.2012, the adjournment request was not accepted. The CIT(A) observed that the assessee h....

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....f the rights of an individual against the arbitrary procedure that may be adopted by a judicial, quasi-judicial and administrative authority while making an order affecting those rights. A careful perusal of the consistent judgements of the Apex Court would show that it has consistently been held that the Rules of natural justice are not embodied rules and the said phrase is not and cannot be capable of a precise definition. The underlying principle of natural justice evolved under the common law is to check arbitrary exercise of power by the State or its functionaries. Accordingly, the principle by its very nature implies the duty to act fairly i.e. fair play in action must be evident at every stage. Fair play demands that nobody shall be ....