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2019 (9) TMI 56 - MADRAS HIGH COURTRevision u/s 264 - requirement of affording opportunity of being heard - power and obligation of CIT - erroneously taken up a petition for condonation of non-existent delay, condoned the same and passed orders on merits - HELD THAT:- Obvious error that has occurred in the impugned order, wherein a petition for condonation of delay has been taken up when there was no delay, this Court deems it appropriate to set aside the order with a direction to the 1st respondent to hold personal hearing on a specified date, time and venue and dispose of the matter afresh. Before that, it is to be noticed that even if there was a delay condonation petition, on condonation of delay, it would have been appropriate to communicate a date of personal hearing for main matter in cases where Revisional authority at his discretion chooses to give a personal hearing. At the risk of repetition, it is reiterated that this is a case, where 1st respondent has chosen to give an opportunity of personal hearing at his discretion though it is not statutorily imperative. Impugned order bearing reference C.No.217/264/Pr.CIT-1/2017-18 dated 04.03.2019 made by the 1st respondent is set aside. It is made clear that impugned order is set aside on the ground that it has erroneously taken up a petition for condonation of non-existent delay, condoned the same and passed orders on merits. In other words, no opinion is expressed on the merits of the matter.
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