TaxTMI 
TaxTMI 
2014 (1) TMI 1293
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....assessee it was considered to reject the same and proceed with the appeal filed by the assessee ex-parte on merit after hearing the Ld. CIT DR. A perusal of the record shows that the appeal came to be listed for the first time before ITAT on 03.05.2012 on which date it was adjourned to 06.09.2012 on the request of the Ld. AR who stated that the Counsel is busy in time barring special audits u/s 142(2A). Accordingly the appeal was adjourned to 02.06.2012 on the said date. Another application was moved by the Ld. AR seeking time on the ground that the counsel was busy in search and seizure matters besides statutory tax audits u/s 44AB accordingly the appeal was adjourned to 05.04.2013. On the said date, adjournment was sought on the ground th....
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....ts. Accordingly the assessee was required to explain why the income should not be estimated. The assessee in its reply stated that the company has not made payments to the labour during certain months as the payments had not been received from the debtors. It was also stated that the assessee made arrangements with local Kirana Store for giving food items to the labours without taking any money from them as the money was guaranteed to a certain extent. It was also stated that the company had done heavy construction work during the month of January, February and March which would be evident from the payments received from the debtors and purchases made by the assessee. Since payments to labour had not been made in Feb. 2006, heavy payments w....
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....seen that the Ld. AR has sought an adjournment on three different occasions which have been granted. In these circumstances, we consider it appropriate to decide the grounds raised by the assessee being conscious of the fact that the assessee should not suffer on account of the actions of the AR of the assessee. Considering the impugned order in the interest of substantial justice, we deem it appropriate to restore the issue back to the file of the CIT(A). With the direction to decide the issues in accordance with law after giving the assessee a reasonable opportunity of being heard. "Audi alteram partem" is one of the most famous and celebrated Rule of Natural Justice. The principles of natural justice are those which have been laid out by....
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....se to be met; and (b) opportunity to explain. Their Lordships have cautioned that these rules cannot be sacrificed at the altar of the administrative convenience or celebrity. The assessee has raised ground No.-1 in regard to the opportunity of being heard agitated before us and considering the submissions of either side where in the sole issue agitated before us is pertaining to granting of opportunity of being heard which admittedly has not been made available to the assessee we are inclined to accept the prayer of the assessee on a careful consideration of the legal position thereon. Accordingly the ground No.-1 raised by the assessee is allowed and the remaining grounds are restored back to the file of the CIT(A) with the direction to d....