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TMI Blog2010 (4) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... en to the appellant, the impugned order of the Tribunal suffers from the breach of the principles of natural justice and as such, cannot be sustained, appeals are allowed. order of the Tribunal set aside. - Tax Appeal No. 503 of 2009 with Tax Appeal No. 570 of 2009, - - - Dated:- 28-4-2010 - D.A. Mehta and H.N. Devani, JJ. Shri R.J. Oza, Advocate, for the Appellant. S/Shri Jigar Shah f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this aspect before the Tribunal made the impugned order. [2] Hence, admit. Following substantial question of law arises for determination :- Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in deciding the issue of limitation without giving an opportunity of hearing to appellant revenue on the said issue. Notice for final disposal returnable on 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der of the Tribunal. 6. A perusal of the impugned order of the Tribunal shows that in paragraphs 1 and 2 thereof, the Tribunal has recorded the facts of the case. In paragraph 3, the Tribunal has recorded the presence of the learned SDR and the fact that there is no appearance on behalf of the respondent. The Tribunal has thereafter recorded the submissions of the learned SDR on the merits of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal was inclined to dismiss the appeals on the ground of limitation, the least it could have done was to give an opportunity to the revenue to deal with the same. In absence of such opportunity having been given to the appellant, the impugned order of the Tribunal suffers from the breach of the principles of natural justice and as such, cannot be sustained. 7. For the foregoing reasons, the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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