1 mpt IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION FERA APPEAL NO.55 OF 2009 Ishwar Ramchand Gidwani .. Appellant versus Union of India & Anr. .. Respondents ... Mr. Sujay katawala with Mr.B. Pathak for the appellant. Mr. S.M. Shah with Mr.H.K. Vardhan with Mr.V.B.Tiwari for respondents. CORAM : F. I. REBELLO AND D.G. KARNIK, JJ DATED : 10th September 2009 P.C:- 1. Admit. Heard forthwith. 2. The appellant was noticee no.2 in respect of the memorandum dated 29th September 1994 which was in fact a show cause notice to the appellant herein. The hearing as per the order dated 26th August 2003 was concluded on 11th July 2003. The order was passed on 21st August 2003. 3. At the hearing of this appeal on behalf of the appellant, it is submitted that though the appellant had made a request for the documents which 2 were listed in annexure to the memorandum, these documents were made available only on 15th July 2003. A reply immediately was filed on 16th July 2003. No further hearing took place after the appellant filed the reply and impugned order came to be passed. 4. It is true that the impugned order of the Assessing Officer has been confirmed by the Appellate Tribunal. 5. At the hearing of this appeal, on behalf of the appellant various contentions were raised. In our opinion, the impugned order had to be set aside on the sole ground that the appellant herein was not given an effective opportunity of meeting the case against him. The very fact that the documents were made available to the appellant after the hearing was concluded on 11th July 2003 itself, must vitiate the entire process. In the light of that, impugned order along with the order passed in appeal are set aside. Matter is restored to the file of the Assessing Officer after giving an opportunity to the petitioner to pass appropriate orders in any rate, not later than three months from 16th September 2009. The appellant to appear before the A.O on 16th September 2009. (D.G. KARNIK, J) (F.I. REBELLO, J)