– v. ….Opposite Parties

Order No. 01. IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No. 23501 of 2025 …. Baba Agritech Private Limited Petitioner –Represented by Adv.Mr. Chitrasen Parida, Advocate -Versus- ….Opposite Parties Additional/Joint Commissioner of Income Tax (Appeal) and others –Represented by Adv. Mr. S.C. Mohanty, Senior Standing Counsel (IT) CORAM: HON’ BLE THE CHIEF JUSTICE AND HON’BLEMR. JUSTICE MURAHARI SRI RAMAN ORDER 12.09.2025 1.It is a sordid state of affair that the authority proceeded to decide the cause in blatant violation of the principles of natural justice, which is ingrained and inhered in any adjudicatory system. A notice was issued on 5[th] August, 2025 giving an opportunity to the petitioner to file its written submission on or before 12[th] August, 2025 at 11 A.M., yet the order under Section 250 of the Income Tax Act, 1961 is passed on 8[th] August, 2025 much before the date of filing the written submission. It is inconceivable and unacceptable that the moment a notice is given granting opportunity to the assessee to file its written submission by 12[th] August, 2025, a decision cannot be taken nor an order could be passed before the aforementioned specified date. 2.Every person in an adjudicatory system is entitled to an adequate opportunity to defend, which is one of the facets of the principles of natural justice and integral part of the constitutional ethos. Adherence of the principles of natural justice is not a technical rule but embraces fair, transparent and unbiased concept in the adjudication process and, therefore, the violation thereof is always considered as a violation of a valuable right recognized in a legal parlance. 2.1. We failed to countenance the stand of the authority for the reason that when it decided to invite written submission by 12[th]August, 2025, an order could not have been passed ahead of the said date. Such order is always considered as an order passed without affording an opportunity to the assessee and, therefore, violates the core principle of the principles of natural justice. 2.2. The natural justice doctrine is founded on the legal maxim audi alteram partem and its adherence is indispensable. Solely on such ground that the impugned order is passed in violation of the principles of natural justice, we exercise the jurisdiction conferred upon us under Article 226 of the Constitution of India. Despite the existence of an alternative remedy provided in the statute, we find that the order manifestly justifies interference. Greater injustice being caused to the petitioner, the order dated 8[th] August, 2025 is, hereby, quashed and set aside. 3.The petitioner is permitted to file written submissions within one week from date. Such time limit is a peremptory and mandatory. The authority after receiving the written submission shall proceed to take a decision and, if necessary, afford an opportunity of hearing. Thereafter shall pass order by recording proper reasons. 3.1.For abundant precaution, we make it clear that the order impugned in the instant writ petition is set aside solely on the ground of violation of principles of natural justice and, therefore, none of the observations made hereinabove shall have any persuasive impact on the merit or demerit of the case, which shall be decided by the authority independently in accordance with law. 4.With the aforesaid observation and direction, the writ petition stands disposed of. No order as to costs. (Harish Tandon) Chief Justice (M.S. Raman) Judge S.K. Jena/Secy. Signature Not Verified Digitally SignedSigned by: SANJAY KUMAR JENADesignation: SECRETARYReason: AuthenticationLocation: High Court of Orissa, Cuttack.Date: 19-Sep-2025 10:59:58