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2025 (1) TMI 595 - HC - Income TaxValidity of order passed by the Deputy Commissioner of Income Tax - application filed by the petitioner u/s 154 has been rejected - HELD THAT - After the order was passed by this Court 2024 (8) TMI 1511 - ALLAHABAD HIGH COURT requiring the respondents to decide the objection after granting opportunity of hearing to the petitioner, the notice dated 2.9.2024 was issued requiring him to file objection dated 19.04.2024 and other materials within seven days and also required the petitioner to appear and argue the matter through authorized representative. However, apparently no date was fixed for the purpose of arguing the matter. Admittedly, the petitioner has produced the material on 10.10.2024 and thereafter, the matter was decided on 22.10.2024 and during the said period, the authority before deciding the matter apparently had not given any opportunity of hearing to the petitioner. Apparently the order dated 22.10.2024 has been passed by the authority contrary to the directions contained in order dated 27.8.2024 and as such, the same cannot be sustained. Consequently, the order dated 22.10.2024, Annexure-11, is quashed and set aside. The matter is remanded back to the authority to hear the petitioner and decide the matter afresh. The petitioner/its authorized representative shall appear before the authority on 30.01.2025.
In the judgment from the Allahabad High Court, the petitioner challenged the order dated 22.10.2024, issued by the Deputy Commissioner of Income Tax, Central Circle, Agra, which rejected the petitioner's application under Section 154 of the Income Tax Act, 1961. The petitioner argued that the order was issued without granting a personal hearing, as previously directed by the Court in Writ Tax No. 1236 of 2024. The Court had mandated a personal hearing before deciding on the application within eight weeks.
The respondents contended that there was no evidence indicating the petitioner's interest in a personal hearing after filing the application. However, the Court found that the authority failed to provide the required hearing before issuing the order on 22.10.2024, thus violating the Court's earlier directive. Consequently, the Court quashed the impugned order and remanded the matter back to the authority to hear the petitioner and decide the matter afresh. The petitioner or its authorized representative is directed to appear before the authority on 30.01.2025. If they fail to appear, the Department is permitted to proceed in accordance with the law. The writ petition was disposed of with these directions.
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