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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 ..... d unheard – Relying upon Apex Court in the case of A.K.Kraipak – vs- Union of India [1969 (4) TMI 103 - SUPREME COURT] - the aim of rules of natural justice is to secure justice or to put it negatively to prevent miscarriage of justice - The rules are means to an end and not an end in themselves and though it is not possible to make an exhaustive catalogue of such rules however it can be readily said that there are two basic maxims of natural justice namely “audi alteram partem” and “nemo judex in re sua” - the sole issue agitated is pertaining to granting of opportunity of being heard which admittedly has not been made available to the assessee – the prayer of the assessee is accepted - the issue is remitted back to the CIT(A) for fresh a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2012 the adjournment was not granted and ex-parte order was passed. The record before the Tribunal also shows that the assessee s appeal was listed for hearing on 23.01.2013 on which date adjournment was moved on the ground that Sh. Navin N.D.Gupta was in disposed as such not able to represent the matter. In the circumstances, the appeal was adjourned to 11.06.2013, the date of hearing was noted on behalf of the assessee. Despite this fact the adjournment was moved before the Bench. Being alive to the fact that the opportunity of being heard is an important right of a person under the Rule of law, it was considered necessary to hear the parties on the issue. It is also seen that the present appeal is a result of search seizure operation u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the aim of rules of natural justice is to secure justice or to put it negatively to prevent miscarriage of justice. The said rules are means to an end and not an end in themselves and though it is not possible to make an exhaustive catalogue of such rules however it can be readily said that there are two basic maxims of natural justice namely audi alteram partem and nemo judex in re sua . In the present facts of the case we are concerned with the maxim audi alterm partem which again may have many facets two of them (a) notice of the case to be met; and (b) opportunity to explain. Their Lordships have cautioned that these rules cannot be sacrificed at the altar of the administrative convenience or celebrity. The assessee has raise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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