2011 (8) TMI 1009

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....hivayogi Swamy, High Court Government Pleader, for the respondent JUDGMENT The assessee has preferred this appeal challenging the order passed by the revisional authority who has set aside the order passed by the Appellate Commissioner and restored the assessment order passed by the assessing authority on the penalty proposal. The grievance of the appellant is that the notice under sectio....

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....on 15(2) which deals with the revisional power reads as under: "15. (2) The Additional Commissioner may on his own motion call for and examine the record of any proceedings under this Act, and if he considers that any order passed therein by (a Joint Commissioner, or an appellate authority of the rank of a Deputy Commissioner) is erroneous in so far as it is prejudicial to the interests of reve....

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.... receipt of this notice. He is also requested to avail of the personal opportunity of being heard within the above time allowed. No separate opportunity or endorsement will be issued for the above opportunities. He is also informed to appear in case of any adjournments required. Adjournment will be granted after verification of such claim." From the aforesaid provision of law and the way the fi....

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....dings in the first paragraph in the notice, do not satisfy the requirements. As such the opposed impugned order passed without affording a reasonable opportunity of being heard to the assessee is not only contrary to the express provision but also is violative of principles of natural justice and cannot be sustained. Hence, we pass the following: ORDER The appeal is allowed. The impugned ord....