Sukhvinder Pal Singh v. ITO (2021) 191 ITD 715 / 206 DTR 109 / 213 TTJ 880 (SMC) (Delhi)(Trib.)

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Principle of natural justice-Written submission-Right to be heard was not waived-Order was set aside. [S. 254 (1)]

Held that mere making available of written submissions cannot be unilaterally so interpreted to mean that right to be heard has been waived off.  It is duty of adjudicating authority to ensure that waiver so made is consciously made and with full knowledge and understanding that right to be heard exists. Order was set aside to decide on merit to decide on merit in accordance with law. (AY. 2011-12)