Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2024 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (2) TMI 845 - ALLAHABAD HIGH COURTRevision application filed u/s 264 - main contention of the petitioner is that there has been violation of principles of natural justice as no opportunity was granted to the petitioner for presenting his reply and making his submissions in person. HELD THAT:- Upon a perusal of the documents, it appears that though the matter was fixed for March 10, 2021 but no order was passed by the officer concerned on that date. In fact, the matter was posted for a subsequent date wherein no notice was given to the assessee. The documents reveal that on March 10, 2021 there was no noting whatsoever done by the officer concerned. In fact, it was not even noted that the petitioner did not appear on that date. As the revision application was filed by the petitioner under Section 264 of the Act, the officer concerned ought to have granted a further opportunity to the petitioner to appear since the matter was not heard out and decided on that date. One need not elaborate on the virtues of hearing in person before an adverse order is passed against an assessee. In light of the same, the officer concerned should have granted another opportunity to the petitioner and only thereafter passed an order that was adverse to the petitioner. Not having done so, there appears to be a violation of principles of natural justice. Order is quashed and set-aside with a direction given to the officer concerned to issue notice for hearing to the petitioner and hear out the matter within a period of two months from date.
|