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Issues involved: Violation of principles of natural justice by depriving reasonable opportunity of being heard to the appellants.
The judgment pertains to appeals related to block assessment period and assessment year filed by the appellants. The appellants contended that they were not given a fair opportunity to be heard as the appeals were heard by different benches on various dates, leading to confusion and lack of continuity in the proceedings. They made representations to transfer the appeals to another bench in a different city, but the Tribunal proceeded to pass orders without addressing their concerns. The President of the Tribunal at Delhi issued administrative instructions to ascertain the status of the case, but the impugned orders were already delivered by the Tribunal at Chennai. The appellants sought a full-fledged hearing of the appeals, emphasizing the importance of natural justice in the process. The Tribunal, despite the representations and requests for adjournment made by the appellants, proceeded to pass the impugned orders without giving a full opportunity for a hearing. The Tribunal recorded the submissions of the appellants' counsel but did not postpone the proceedings. The judgment acknowledges that the Tribunal did not err in its approach to pass final orders, but it emphasizes the importance of ensuring that justice is not only done but also seen to be done. In light of the principle of natural justice and to provide the appellants with a fair chance to present their case, the impugned orders were set aside. The appellants were granted a de novo hearing before the Tribunal at Chennai, with a directive to proceed with the appeals without seeking adjournments. The judgment aims to uphold the principles of natural justice and expedite the disposal of the appeals within a specified timeframe for the interest of justice.
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