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2022 (5) TMI 525 - HC - Income TaxPenalty u/s 271(1)(c) - Violation of principle of natural justice - non considering of replies to notices - HELD THAT:- This court finds that the petitioner had filed his replies to the notices issued to him by the respondents. Despite filing of the said replies, the same were not considered while passing the impugned order. In fact the impugned order states that despite giving several opportunities the petitioner had not filed any reply/response. This Court in Bharat Aluminium Company Ltd. vs. Union of India & Ors. [2022 (1) TMI 658 - DELHI HIGH COURT] has laid down that an assessee has a vested right to personal hearing and the same has to be given if such a request is made by the assessee. Consequently, the impugned order is set aside on the ground that it is violative of the principle of natural justice and the matter is remanded back to the respondent no.2 for fresh adjudication. The respondent no.2 shall grant a hearing to the petitioner before passing an order. The respondent no.2 is directed to decide the matter in accordance with law within twelve weeks
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