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TMI Blog2019 (5) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... e 14 and 21 of the Constitution. Article 14 enshrines that every person should be treated equally. In the landmark case of Maneka Gandhi vs. The Union of India [ 1978 (1) TMI 161 - SUPREME COURT] it has been held by Constitution Bench of the Apex Court that the law and procedure must be of a fair, just and reasonable kind. The doctrine ensures a fair hearing and fair justice to both the parties. Under this doctrine, both the parties have the right to speak. The aim of this principle is to give an opportunity to the parties to defend themselves. Before the court, both the parties are equal and are entitlement of equal opportunity to represent them. If the order is passed by the authority without providing the reasonable opportunity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aipur, has been affirmed. 2. At the outset, it appears from the impugned order that Ld. CIT(A) had fixed the appellant proceedings on various dates , however, as per comments of the Ld CIT(A), the assessee was allowed several opportunities of being heard, there was no compliance . From the order, it does not reflects that the notices of the hearing have ever been served upon the assessee or not and even mode of service has not been specified, therefore it cannot be presumed that proper notices have been served upon the assessee and in spite of receiving notices the assessee did not attend the proceedings nor filed any written submission, hence we have to consider as to whether the principles of natural justice have co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the parties are equal and are entitlement of equal opportunity to represent them. If the order is passed by the authority without providing the reasonable opportunity of being heard to the person affected by it adversely will be invalid and shall be liable to be set aside. 4. Coming to the instant case, the principles of natural justice have not been followed, as it is fundamental principle of law that no one can be remain un-heard, therefore in the peculiar facts of circumstances of the case, we are inclined to set aside the order passed by the Ld. CIT(A) and restore the matter back to the file of the Ld. CIT(A) for decision afresh, suffice to say while affording proper opportunities of being heard to the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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