2013 (6) TMI 763

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....-parte order and also not considering the Additions on merits is unjust, illegal, arbitrary and against the facts and circumstances of the case." 2. A perusal of the record shows that the assessee returned an income of ₹ 21,10,54,885/- on 27.09.2008 which was processed u/s 143(1) and after issuance of notice u/s 143(2) etc, the case was selected for scrutiny assessment. The assessee is engaged in the execution of Civil Engineering works of Hydro Electric Projects comprising of Large Tunnels, Power Houses both underground as well as Surface, Surge Shafts, Concrete Dams under various State Government/Government Enterprises since its inception. 3. In the scrutiny assessment, the AO observed that the assessee had earned dividend income....

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....ider 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 the Courts as being the minimum protection of 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 embo....