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DATE: | (Date of pronouncement) |
DATE: | October 21, 2008 (Date of publication) |
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Where the Tribunal did not pass an order on the appeal despite considerable delay and instead fixed the matter repeatedly for ‘clarifications’ and thereafter closed the matter for orders on the basis of written submissions and without hearing the assessee, HELD the procedure followed by the Tribunal was not in compliance with the principles of natural justice. The Tribunal should decide the matter within a reasonable time of the hearing and in case they are not in a position to pass the order within a reasonable period, they should fix the matter for rehearing and not only for calling for clarification on certain points.
See also: Pradeep Sangodkar vs. State (Bom-Goa): Delay in passing judicial orders deprecated.
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