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2017 (10) TMI 97 - HC - Income TaxRectification of application u/s 154 - petitioner's application u/s 264 requesting CIT to delete the addition made to the total income for the assessment year 2000-2001 was dismissed for non-prosecution - Held that:- A cursory perusal of the order dated 30.03.2005 shows that there is no finding rendered by the 1st respondent on the merits of the matter except stating that the reports of the Assessing Officer and the Additional Commissioner of Income Tax have been perused and the records have been gone through. This is insufficient to show that there was application of mind to the facts of the case. In any event, if the 1st respondent had considered the matter on merits, then reasons should have been assigned in the order dated 30.03.2005. In the absence of any reasons assigned, it has to be held that the merits of the matter were not gone into by the 1st respondent. The observation that there was no necessity to afford an opportunity of personal hearing is incorrect for the simple reason that, the predecessor in office, in her discretion, had afforded an opportunity of personal hearing. That being so, the successor officer cannot state that there is no necessity to afford an opportunity of personal hearing, when his predecessor had thought it fit to do so. Thus this Court is of the view that the petitioner should not be non-suited on technicalities. Accordingly, the writ petition is allowed and the orders dated 05.06.2006 & 30.03.2005 are set aside and the 1st respondent is directed to hear the petition filed under Section 264 of the Act and take a decision on merits
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