9911796707
TMI Blog2021 (9) TMI 1470X X X X Extracts X X X X X X X X Extracts X X X X ..... effective opportunity of being heard has been granted to the assessee. Once it is seen that the submissions were without supporting documentary evidences then in an effective representation such an opportunity necessarily needs to be provided. No such effort appears to have been done. Thus it of the view that since there is nothing available on record to show that the right to be heard was waived off by the assessee, let alone consciously waived off a fair opportunity of being heard effectively has not been made available - in the interests of substantial justice it is deemed appropriate to set aside the impugned order directing the assessee to place full facts, evidence alongwith supporting claims before the First Appellate Authority. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be accepted in view of the fact that a perusal of the page-2 of the impugned order shows that in para 3 some written submissions seem to have been filed. The submissions admittedly were considered to be insufficient for warranting relief The addition made by the AO was confirmed. The specific finding under challenge from the impugned order is extracted hereunder for completeness : 4. DECISION: The contention of the Appellant has been considered and the order of AO has also been perused. There were cash deposits of Rs.29,44,900/- in the bank account of the assessee. The AO had duly granted the opportunity of hearing on multiple occasions. However, the assessee failed to appear and comply with the notices. The order has been pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epresentation such an opportunity necessarily needs to be provided. No such effort appears to have been done. It is well settled that the mere making available of the written submissions by an assessee cannot be unilatedly so interpreted to mean that right to be heard has been waived off . Principles of natural justice mandate that a fair and effective opportunity of being heard is provided. Right to be heard forms the bedrock of the cluster of principles of fair hearing which go by the nomenclatures of principles of natural justice. Audi alterem partem which is one of the foundational and fundamental bedrocks of natural justice means that no one should be condemned un-heard. Though these Rules are not necessarily codified, however, these h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of right to be heard by an assessee was specifically considered. 13.1 Confining myself only to the principles of natural justice which have been invoked. I am of the view that the answer posed to the above question is a 'no'. The word natural justice is derived from the Roman word Jus naturale which presupposes principles of natural law including justice, equity, fair play and good conscience. Fair play pre supposes fair notice of charge, and place of hearing, opportunity of effective hearing to address the charge and speaking order addressing the reasons for agreeing or disagreeing with the claims put forth. 13.2 In the facts of the present case, it is seen that written submissions had been advanced. It is seen that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shoulders of the adjudicating authority who is to ensure that the assessee stays informed of his rights and consequent duties. There is nothing on record to show that the First Appellate Authority can be justifiably held to form the view in the facts of the present case that the assessee was so informed of its rights and still chose to waive them. The adjudicating authority cannot be permitted to unilaterally presume that there was no supporting evidence with the assessee and hence assessee had nothing further to say. 6. Thus, in the light of the legal position as set hereinabove, I am of the view that since there is nothing available on record to show that the right to be heard was waived off by the assessee, let alone consciously waiv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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