Superintending Engineer/Dehar Power House Circle And Another vs Himachal Pradesh Tax Tribunal And Others

Ravi Malimath, J

CMP(M) Nos.1029 of 2017 in Civil Revision No.225 of 2018 and CMP No.1030 of 2017 in Civil Revision No.224 of 2018.

In terms of the order dated 25.10.2019, passed in Civil Appeal Nos.8276-8277 of 2019 and connected matters, the Hon’ble Supreme Court has

since condoned the delay, hence, both the applications are disposed off.

Civil Revision Nos.224 & 225 of 2018.

The following substantial question of law arises for consideration in these petitions:-

Whether the Appellate Tribunal was justified in law in disposing off the appeals/review applications of the appellants-petitioners without giving an

opportunity of hearing or without even taking up the case for consideration?

The petitioners had filed appeal Nos.33 and 34 of 2013 before the Himachal Pradesh Tax Tribunal, Dharamshala, being aggrieved by the impugned

order therein. The matter was pending consideration. At the same time, Appeal No.11/2014, titled M/s TCM Steel (India) versus Dy. Excise and

Taxation Commissioner-cum-Appellate Authority, pertaining to another assessee, was taken up for consideration.

By the common order dated 18.06.2015, passed by the Tribunal in Appeal No.11 of 2014, the appeals No.33 & 34 of 2013 of the petitioners herein,

were also disposed off on reasons assigned therein. While doing so, in Para-6 of the order dated 18.06.2015, the Tribunal disposed off the appeals of

the petitioners herein on the ground that the issues that arise for consideration in the petitioners’ appeal, are since covered by the said judgment.

Thereafter, the Review Application No.6/2015 in Appeal No.33 of 2013 and Review Application No.7 of 2013 in Appeal No.34 of 2013 were filed by

the petitioners before the Tribunal, which were also rejected by a common order dated 23.08.2016. Hence, these revisions.

The learned counsel for the petitioners, contends that petitioners’ appeals No.33 & 34 of 2013 were required to be considered independently on

merits. However, both the appeals have been disposed off by the Tribunal, while considering appeal No.11 of 2014, pertaining to another assessee.

Therefore, neither the petitioners herein were given any opportunity of hearing nor they were even aware that their appeals were disposed off on that

day.

Mr. Ajay Vaidya, learned Senior Additional Advocate General submits that since the issues are already covered by common questions of law, there

is no necessity to hear the petitioners once again.

However, on hearing learned counsels, we are of the considered view that an adequate opportunity should have been granted to the petitioners

while disposing off the appeals. It is needless to say that no orders could be passed behind the back of the litigant. That a person has a right of being

heard. That any order which is passed without hearing a person, is void.

Under these circumstances, the substantial question of law is answered in favour of the assesses/petitioners and against the respondents. The

impugned order dated 18.06.2015, passed by the Himachal Pradesh Tax Tribunal, Dharamshala, Camp at Shimla, in Appeal No.11/2014, titled M/s

TCM Steel (India) versus Dy. Excise and Taxation Commissioner-cum-Appellate Authority, thereby also disposing off the Appeals No.33 & 34 of

2013 of the petitioners, titled (i) M/s Superintending Engineer/Dehar Power House Circle, BBMB, (PW) Slapper versus Excise and Taxation Officer,

Sundernagar, District Mandi (H.P.) and (ii) titled M/s Superintending Engineer/Bhakra PHs Circle, BBMB (PW), Nangal versus Excise and Taxation

Officer, Sundernagar, District Mandi (H.P.), is set aside, in so far as it pertains to Appeals No.33 & 34 of 2013. Consequently, the order dated

23.08.2016, passed by the said Tribunal, in Review Application No.6/2015 in Appeal No.33 of 2013 and Review Application No.7/2015 in Appeal

No.34 of 2013, is also set aside. The aforesaid Appeals No.33 & 34 of 2013 of the petitioners are restored to the respective files. The Himachal

Pradesh Tax Tribunal, Dharamshala, is directed to hear the Appeals No.33 & 34 of 2013 in accordance with law and pass appropriate orders thereon,

as expeditiously as possible.

Both the revision petitions are accordingly disposed off. Pending miscellaneous applications are also disposed off.