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TMI Blog2019 (12) TMI 1639X X X X Extracts X X X X X X X X Extracts X X X X ..... natural justice. An award made in violation of the above said rule may be set aside. On laying of charges, an opportunity to answer it must be given to an individual alleged to have committed an offence. Sufficient notice also should be given to the person against whom the charge is laid. This rule has a universal acceptance and is founded upon the plainest principles of justice. Therefore keeping in mind the principle of natural justice, we are of the view that one more opportunity should be given to the assessee to plead his case before the ld PCIT. Hence, we think it fit and appropriate to remit this issue back to the file of ld. PCIT for de novo adjudication after giving sufficient opportunity of being heard to the assessee. Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uirement to give the notice u/s 263 of the Act but an opportunity of being heard should be given to the assessee, which is absent in the assessee`s case. The ld DR did not object if the issue is remitted back to the file of the ld PCIT. 3. We heard both the parties and carefully gone through the submission put forth on behalf of the assessee along with the documents furnished and the case laws relied upon, and perused the fact of the case including the findings of the ld CIT(A) and other materials available on record. We note that sub-section (1) of section 263 of the Act states that an opportunity of being heard should be given to the assessee and it is not mandatory for the ld. PCIT to issue the notice to the assessee, what is required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be taken or whose right or interest is being affected, should be given a reasonable opportunity to defend himself. A decision taken without affording both the parties an opportunity to be heard violates the principles of natural justice. An award made in violation of the above said rule may be set aside. On laying of charges, an opportunity to answer it must be given to an individual alleged to have committed an offence. Sufficient notice also should be given to the person against whom the charge is laid. This rule has a universal acceptance and is founded upon the plainest principles of justice. Therefore keeping in mind the principle of natural justice, we are of the view that one more opportunity should be given to the assessee to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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