Wp(C)/18256/2009 Of Shyam Sundar Mishra v. Commnr.of Income Tax

08 17.04.2019 Heard learned counsel for the parties. By way of this writ petition, the petitioner has challenged the order dated 9.10.2007 (Annexure-1) passed by the Deputy Commissioner of Income Tax, Sambalpur and the order dated 31.12.2004 passed by the Income Tax Officer, Ward-I, Jharsuguda under Annexure-2. Revisional order was rejected without giving opportunity of hearing to the petitioner. Only on the ground of violation of principle of natural justice, we set aside the impugned orders under Annexures-1 and 2 and remit the matter back to the Commissioner of Income Tax, Sambalpur for fresh adjudication. The petitioner is directed to appear before the Commissioner of Income Tax, Sambalpur on 06.05.2019. After appearance of the petitioner and after giving opportunity of hearing to the petitioner, the revisional authority shall decide the same afresh in accordance with law. We make it clear that we have not set aside the orders impugned on merit but only on the ground of violation of principles of natural justice. We have not expressed any opinion on the merits of the case. This writ petition stands disposed of accordingly. Urgent certified copy of this order be granted on proper application. ……..………………… K.S. JHAVERI (CHIEF JUSTICE) ……..…………………… K.R. MOHAPATRA (JUDGE)