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TMI Blog2014 (1) TMI 1054X X X X Extracts X X X X X X X X Extracts X X X X ..... principles of natural justice and provision of law as such the action and findings based thereon stands vitiated and order is bad in law." 2. It may be relevant to point out that at the time of hearing, the Ld. AR moved a petition seeking time on the ground that the arguing counsel is out of station however on a perusal of the material available on record and considering the submissions of the parties before the Bench. It was considered appropriate to reject the adjournment petition. 3. The record shows that the assessee before the CIT(A) sought various adjournments which were granted. Subsequently on 26.09.2012, the adjournment request was not accepted. The CIT(A) observed that the assessee has been seeking adjournments on the ground tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trary 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 embodied rules and the said phrase is not and cannot be capable of a precise definition. The underlying principle of natural justice evolved under the common law is to check arbitrary exercise of power by the State or its functionaries. Accordingly, the principle by its very nature implies the duty to act fairly i.e. fair play in action must be evident at every stage. Fair play demands that nobody shall be condemned unheard. 3.1. In the celebrated jud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng heard. Looking at the facts of the present case, we deem it appropriate to add that it is hoped that the assessee utilizes the opportunity so granted by responsibly and meaningfully participating in letter and spirit in the proceedings as the remedies available in law are not to be abused and Courts take a very serious view where opportunities so granted are mis-utlized. The issue is restored in the interests of substantial justice. 3.2. Accordingly the issue is being restored back to the file of the CIT(A) with a direction to decide the same in accordance with law after giving a reasonable opportunity of being heard. 4. In the result, the appeal filed by the assessee is allowed for statistical purposes. The order pronounced in the op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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