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2023 (11) TMI 129 - MADRAS HIGH COURTValidity of order u/s 119(2)(b) - Rejection of request for Condonation of delay in filing of Income Tax Return (ITR) - Non speaking order - violation of principles of natural justice in view of the fact that opportunity of personal hearing was not granted nor has materials relied upon been furnished - HELD THAT:- As reading impugned order would reveal that it only contains the conclusion without assigning any reasons in support thereof. In other words, the impugned proceeding is non-speaking. The nature of the power/ function discharged by the Respondents in exercise of its power u/s 119(2)(b) of the Act is quasi-judicial in nature and thus ought to be made in compliance with principles of natural justice which inter-alia requires the authority to grant a reasonable opportunity apart from assingning reasons. In other words, an order u/s 119(2)(b) of the Act ought to be a speaking order. This Court finds that the impugned order is made in violation thereof, in view of the fact that the impugned order does not assign reason but only contains the conclusion, in other words non-speaking and thus unsustainable. The impugned order is thus set-aside and the Respondents are directed to consider the petitioner's application under Section 119(2)(b) after granting a reasonable opportunity of hearing within a period of 8 weeks from the date of receipt of a copy of this order and pass a speaking order.
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