9911796707
TMI Blog2025 (4) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... consequential penalty proceedings initiated against the petitioner. 2. The petitioner contended that it was not intimated about the initiation of reassessment proceedings or given an opportunity to present its case. The first intimation regarding the said proceedings was received only on February 27, 2024, indicating a serious violation of the principles of natural justice. 3. The Hon'ble Justice Md. Nizamuddin, vide order dated April 9, 2024, dismissed the writ petition, holding that the assessment order is an appealable order under the statute and that the writ court should not interfere. 4. The petitioner subsequently filed a review application against the said order, asserting errors apparent on the face of the record, primarily ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, then it was incumbent on the part of the learned Tribunal to enquire into that aspect also. Procedural provision has been made to render justice, not to render miscarriage of justice. So far as any other sufficient reason, mentioned in Order XLVII, Rule 1 also covers a case of this nature as litigant has engaged learned lawyers and he was completely and supremely rest assured that his case would be properly conducted before the learned Tribunal instead he finds later, contrary to his belief and trust, his case was not presented at all." The principle laid down in this case squarely applies to the present matter, where the absence of the Learned Counsel and the ineffective representation by the Advocate-on-Record led to a failure in pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... going submissions, the petitioner prays for a review of the order dated April 9, 2024, and requests the Hon'ble Court to recall the order and grant a de novo hearing of the writ petition, allowing the petitioner to present its case afresh. 12. Upon a comprehensive examination of the records submitted before this Court and after due consideration of the contentions advanced by the respective parties, this Court is inclined to allow the instant review application. The impugned order dated April 9, 2024, is vitiated by errors apparent on the face of the record, warranting judicial interference. It is a cardinal tenet of the principle of natural justice that no party should suffer adverse consequences without being afforded an opportunity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n another matter before a different bench of this Hon'ble Court. The refusal to grant such adjournment resulted in manifest prejudice against the petitioner, effectively depriving it of a reasonable opportunity to defend its case. This Court is of the considered view that in cases where substantive rights of a party are impacted due to serious procedural irregularities, the imperative of affording a fair opportunity to be heard must be scrupulously observed. 15. This Court refers to Board of Control for Cricket in India v. Netaji Cricket Club reported in (2005) 4 SCC 741, wherein the Hon'ble Supreme Court, while analysing the scope and objective of review, articulated the following observations: "89. Order 47, Rule 1 of the Code prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ejudicial to anyone. Rule of stare decisis is adhered for consistency but it is not as inflexible in Administrative Law as in Public Law. Even the law bends before justice. Entire concept of writ jurisdiction exercised by the higher courts is founded on equity and fairness. If the court finds that the order was passed under a mistake and it would not have exercised the jurisdiction but for the erroneous assumption which in fact did not exist and its perpetration shall result in miscarriage of justice, then it cannot on any principle be precluded from rectifying the error. Mistake is accepted as a valid reason to recall an order.'"" 16. In light of the foregoing legal principles, this Court finds no hesitation in holding that the review pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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