Mrs. Abelina Menezes,Calangute-Goa v. Assistant Commissionerof Income Tax(Inv),Panaji-Goa

IN THE HIGH COURT OF BOMBAY AT GOA TAX APPEAL NOS. 32 AND 33 OF 2004 TAX APPEAL NO. 32 OF 2004 MRS. ABELINA MENEZES,CALANGUTE-GOA. ... APPELLANT VERSUS ASSISTANT COMMISSIONEROF INCOME TAX(INV),PANAJI-GOA. ... RESPONDENT TAX APPEAL NO. 33 OF 2004 MR. ANTHONY MENEZES,CALANGUTE, BADEZ-GOA. ... APPELLANT VERSUS ASST. COMMISSIONER OF INCOME TAX(INV), PANAJI-GOA. ... RESPONDENT Mr. Sudin Usgaonkar, Advocate for the Appellant. Mr. S. R. Rivonkar, Advocate for the Respondent. CORAM : SWATANTER KUMAR, C.J. & N. A. BRITTO, J. DATE : 21ST JANUARY, 2009. P.C.:- By challenging the order of the Income Tax Appellate Tribunal the grievance is that the Appellant/s were not heard nor their presence was shown before the Tribunal. Thus principle of natural justice has been violated. Learned Counsel for the Department does not contest this position. The matter can be remanded to be heard afresh by the Tribunal. In view of the stand taken by learned Counsel of both parties the order impugned in the present Appeal/s is set aside. The matter is remanded to the Income Tax Appellate Tribunal who shall hear the parties and pass an order afresh in accordance with law, on merits of the case. No order as to costs. CHIEF JUSTICE JUDGE RD