Wp(C)/15942/2008 Of Parida Agency v. Commnr.of Income Tax

06. 28.11.2018 Heard learned counsel for the parties. By way of this writ petition, petitioner has challenged the action of the opposite parties more particularly the order dated 30.8.2005 passed by O.P. No.3. and the order dated 28.3.2008 passed by O.P. No.1. The main contention of the learned counsel for the petitioner is that the petitioner was not heard before the revisional authority though the petitioner filed reply on 12.3.2007. We have gone through the records and perused the documents produced before us. From the record it appears that the petitioner was not heard. Only on that ground, the writ petition deserves to be allowed. Accordingly, we set aside the impugned order on the ground of violation of principles of natural justice. However, we make it clear that we have not expressed any opinion on the merit of the case of the petitioner. The matter is remitted back to the authority for hearing afresh on merit in accordance with law. The petitioner shall appear before the revisional authority on 17.12.2018 and thereafter the authority will proceed with the matter of hearing. It is further made clear that if the petitioner will not appear on that date, it will be open for the authority to pass necessary orders. AD With the aforesaid observation and direction this writ petition stands disposed of. Misc. Cases, pending, if any stand disposed of accordingly. .…….......……………… ( K.S. Jhaveri ) Chief Justice …………………..……… (K.R. Mohapatra) Judge