NAWAB Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) BY this reference under Section 256(1) of the Income-tax Act, 1961, hereinafter referred to as the Act, the Income-tax Appellate Tribunal, Indore Bench, has referred the following questions of law to this court for its opinion :

(2.) WHETHER, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in holding that reasonable opportunity of being heard was granted by the Additional Commissioner of Income-tax to the assessee ?"

(3.) AS regards the second question, it is not disputed that notice to show cause was issued by the Addl. Commissioner before passing the final order. If the assessee did not appear on the date of hearing, it cannot be said that no reasonable opportunity of being heard was given to the assessee. No provision of law has been brought to our notice which obliged the Addl. Commissioner to grant the adjournment as prayed for by counsel for the assessee. Under the circumstances, it must be held that the Tribunal was justified in holding that reasonable opportunity of being heard was granted by the Addl. Commissioner to the assessee.