COURT: | Bombay High Court |
CORAM: | F. M. Reis J, K. L. Wadane J |
SECTION(S): | 254 |
GENRE: | Domestic Tax |
CATCH WORDS: | adjournment, opportunity of being heard, principles of natural justice |
COUNSEL: | Salil Kapoor |
DATE: | February 16, 2016 (Date of pronouncement) |
DATE: | April 20, 2016 (Date of publication) |
AY: | - |
FILE: | Click here to download the file in pdf format |
CITATION: | |
Failure by ITAT to grant an adjournment requested due to bereavement results in breach of principles of natural justice |
In the peculiar facts and circumstances of the case and in the interest of justice, the learned Tribunal could have given an opportunity of hearing to the appellant for the subsequent date. Having failed to grant a short adjournment has resulted in passing the impugned order in breach of the principle of natural justice which calls for the interference of this Court. The substantial question of law is answered accordingly.
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