9911796707
TMI Blog2014 (1) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner ought to have given some more time to the appellant to file his reply and explain in detail as to why the order passed by the assessing authority should not be modified. The right to file a reply has been considered to be an indispensible facet of right to proper hearing. The maxim of audi alteram partem is an epitome of general principles governing fair hearing. The principle of fair hearing has two justiciable elements. In a case where huge tax liability is being imposed on an assessee, he has a right to file a reply and represent his case before the adjudicating authority. Should such sufficient opportunity not be afforded to the assessee, he would be deprived of his valuable right. In the facts of the instant case, sufficient t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessing authority had issued a demand notice, inter alia, directing the appellant to pay up the tax demanded. 4. Aggrieved by the said assessment order and the demand notice so issued, the assessee had filed an appeal before the First Appellate Authority as envisaged under the provisions of the Act. The First Appellate Authority, by its order dated 06.05.1991 had modified the aforesaid order of assessment and had directed the assessing officer to give effect to the said order. Pursuant to the direction so issued, the assessing authority has passed a fresh order of assessment, dated 26.06.1993. 5. During the interregnum, the intelligence officer had inspected the business premises of the appellant and since there was a discrepancy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nted him all the reliefs that were sought in the Memorandum of Appeal. 10. Aggrieved by the said order passed by the Tribunal, the State had carried the matter before the High Court. As we have already noticed, the High Court has allowed the revenue's revision and has set aside the orders passed by the Tribunal restoring the order passed by the Deputy Commissioner. 11. The assessee is before us in this appeal questioning the correctness or otherwise of the aforesaid judgment and order passed by the High Court. 12. After hearing learned counsel for the parties to the lis, we are of the opinion that the matter requires to be remanded back to the Deputy Commissioner for fresh consideration pursuant to the notice issued by him under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of his valuable right. In the facts of the instant case, sufficient time was not granted to the assessee by the Deputy Commissioner who had passed the ex-parte order, dated 27.7.1995 imposing a huge tax liability on the assessee and since the same is opposed to the principles of natural justice, in our considered opinion, the order of the Deputy Commissioner requires to be set aside. 15. This aspect of the matter, though noticed by the Tribunal but has not been adverted to by it and the relief has been granted to the assessee on a different ground. Further, in the revision filed by the revenue, the High Court, though has noticed the said aspect of the matter, but has not given any relief to the assessee. 16. In view of the above, in ou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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