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2021 (10) TMI 426 - HC - Income TaxRevision u/s 264 - As argued impugned order is an ex parte order and is violative of principle of natural justice - HELD THAT:- A perusal of the impugned order dated 18.03.2021 reveals that the respondent no.1, while passing it, has not recorded any speaking reason for dismissing the revision filed by the petitioner and the impugned order dated 18.03.2021 has only been passed on the ground that the assessee/petitioner has failed to submit any reply in response to the office letter re-fixing the case. It is a settled legal proposition that not only administrative but also judicial order must be supported by reasons, recorded in it. Thus, while deciding the issue, the Court is bound to give reasons for its conclusion and it is the duty and obligation on the part of the Court to record reasons while disposing of the case. As particularly the fact that the impugned order dated 18.03.2021 is a non-speaking order, the order dated 18.03.2021 passed by the respondent no.1 is hereby set-aside. The petitioner is directed to file reply in the revision filed under Section 264 of the Income Tax Act within two weeks from today.
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