2015 (9) TMI 504

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....n dated 10.03.2015 filed before the Income Tax Appellate Tribunal to recall the impugned Order within one week from today. Based on the said statement of the learned Shri J. E. Coelho Pereira, learned Senior Advocate, which is accepted, the above Appeal was heard on merits. 3. Admit, on the following substantial question of law : (1) Whether the impugned Order passed by the Income Tax Appellate Tribunal stands vitiated for not complying with the principles of natural justice ? 4. Upon hearing the learned Counsel appearing for the Appellant and the Respondents and without going in to the merits of the rival contentions raised in the proceedings before the Authorities, below the only aspect we have examined in the present Appeal is wheth....

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....is count alone submits that the impugned Order be quashed and set aside and the Appeal be directed to be decided afresh after hearing the parties in accordance with law. Shri J. E. Coelho Pereira, learned Senior Counsel appearing for the Appellants, has relied upon the Judgment passed on 19.02.2013 in Writ Petition no. 293 of 2007 in the case of Mrs. Celina Almeida vs. Minister of Urban Development & Ors., in support of his submission that oral submissions are to be advanced as in case oral arguments are not heard it would lead to the breach of the principles of natural justice. 6. Ms. Asha Desai, learned Counsel appearing for the Respondent has pointed out that the Tribunal has rightly examined the merits of the dispute and has come to th....

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.... justice. This Court in the Judgment in the case of Mrs. Celina Almeida vs. Minister of Urban Development & Ors., (supra), relying upon the Judgment of the Apex Court has observed at para 8 thus : "8. ...... It is now well settled by the judgments of the Apex Court reported in 2011(2) SCC 258 in the case of Automotive Tyre Manufacturers Association V/s Designated Authority & others and 2009(14) SCC 690 in the case of Prakash Ratan Sinha V/s State of Bihar & others, that in cases in which the consequences of the disposal of the dispute by the authority constituted in the Act would result in the civil consequences, a party is entitled for an adequate hearing. The Apex Court has even given observation that the written submission is not a sub....