Vijay Shrinivasrao Kulkarni Vs ITAT Pune Bench & Ors. (Bombay High Court)
Bombay High Court held that passing of ex-parte order without affording a reasonable opportunity of being heard to the assessee is against the principle of natural justice and accordingly, matter remanded to ITAT.
Facts- The primary issue that falls for consideration revolves around the legality and validity of impugned order of ITAT dated 12 March 2024 alleged to be passed without hearing the petitioner and/or his representative and without considering the written submissions filed by the petitioner, in contravention of the well settled jurisprudential principles of natural justice.
Conclusion- Held that in our view this is a case where the violation of the settled principles of natural justice is not just apparent but real, palpable and clearly visible. The petitioner is deprived of an opportunity to present its case not only before the respondent no. 2 but also subsequently before the ITAT. In not affording a reasonable opportunity to the petitioner to present its case had perpetuated from the ex-parte order passed by respondent no. 2 which in our opinion was not noticed by the ITAT in passing the impugned order.
Supreme Court in the case of Delhi Transport Corporation v. DTC Mazdoor Union has held that Article 14 guarantees a right of hearing to a person who is adversely affected by an administrative order.
