: 1 : IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL NO.1472 OF 2007 TAX APPEAL NO.1472 OF 2007 TAX APPEAL NO.1472 OF 2007 Executors of the Estate of Keshavdev . R. Ganeriwala, Mumbai ...Appellant V/s. Income Tax Officer 19(2)-3, . Mumbai & Anr. ...Respondents Mr.K. Gopal, Advocate, for the Appellant. Mr.P.S. Sahadevan, Advocate, for the Respondents. CORAM CORAM CORAM : DR. S. RADHAKRISHNAN & : DR. S. RADHAKRISHNAN & : DR. S. RADHAKRISHNAN & A.V. A.V. A.V. NIRGUDE, JJ. NIRGUDE, JJ. NIRGUDE, JJ. DATE DATE DATE : 15TH JULY, 2008. : 15TH JULY, 2008. : 15TH JULY, 2008. P.C. P.C. P.C. : : : . Heard the learned Counsel for the Appellant and the learned Counsel for the Respondents. 2. We have perused the order of the ITAT dated 29th May, 2007. It is an admitted position that the Appellant was not heard by the Income Tax Appellate Tribunal at all when the above order is passed. 3. In view thereof, only on the short issue of violation of principles of natural justice, we are inclined to quash and set aside the aforesaid order of the ITAT dated 29th May, 2007 and remand back the I.T. Appeal No.5011/Mum/2003 to the Income Tax Appellate : 2 : Tribunal for a fresh and de-novo hearing without being influenced by the observations made in the impugned order dated 29th May, 2007, which is hereby quashed and set aside. 4. The Appeal stands disposed of. [A.V. [A.V. [A.V. NIRGUDE, J.] [DR. S. RADHAKRISHNAN, J.] NIRGUDE, J.] [DR. S. RADHAKRISHNAN, J.] NIRGUDE, J.] [DR. S. RADHAKRISHNAN, J.]