1992 (2) TMI 59

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....7, praying that this court should call for a reference framing a question of law as to whether, on the facts and in the circumstances of the case and in law, the Tribunal was justified in deleting the penalty under section 18(1)(a) on account of technical default on the part of the Wealth-tax Officer and in not deciding the issue on the merits of the case. During the assessment year 1974-75, in....

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....fter considering the Tribunal's order. The assessee filed an appeal before the Income-tax Appellate Tribunal, wherein the appeal has been allowed and penalty has been set aside. An application thereafter was moved by the petitioner for making a reference to this court which too was rejected. Hence, this application under section 27(3) of the Wealth-tax Act has been filed. It is contended by the....

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....the assessee had not been provided with an opportunity to argue his case regarding imposition of penalty. An assessee has a right to argue his case by himself or by his authorised representative before the concerned authority who is obliged to issue notice about the date of hearing. Keeping in view the principles of natural justice, much less when the penalty sought to be imposed which has the pen....