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TMI Blog2023 (11) TMI 1195X X X X Extracts X X X X X X X X Extracts X X X X ..... xhibits P-15 to P-20 Show Cause Notices as well as filed the written submissions on 16.08.2023. Commissioner (Appeals) was aware of the fact that the petitioner s husband had died on 09.05.2018 and the petitioner being the wife and legal heir of her late husband has filed impleadment application and also has filed the written submission and responded to the Show Cause Notices. It is therefore incumbent on the Commissioner (Appeals) to fix the date and place of hearing in the appeals and for that purpose a notice ought to have been issued to the petitioner herein as per the provisions of Section 250 of the Income Tax Act. No such notice fixing the date and place of hearing was issued after filing of the written submission by the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The date was fixed on 05.06.2023 for hearing by the notice dated 30.05.2023. In response to the said notice dated 30.05.2023, petitioner, the wife of late Mohammed Niaz sent letter dated 07.06.2023 intimating that her husband had died on 09.05.2018. She also prayed for her impleadment in the appeal in place of her husband. Therefore, the appeals were posted for hearing on 12.06.2023. Thereafter a letter attaching the death certificate of Mohammed Niaz and other documents were filed in the appeal. Exhibits P-15 to P-20 Show Cause Notices dated 23.06.2023 were issued to the petitioner to which the response was filed vide letter dated 16.08.2023 showing the grounds of appeal and written submission was also filed on 16.08.2023. Considering the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ace of hearing was issued after filing of the written submission by the petitioner. 6. Ms. Susie B. Varghese, learned Senior Standing Counsel for the Income Tax Department is not in a position to dispute the said facts that no notice of hearing after filing written submission by the petitioner was given to the petitioner fixing the date and place of hearing. I, thus find that the impugned orders have been issued in violation of the procedure prescribed under Section 250 of the Income Tax Act for hearing and deciding the appeals. 7. In view thereof, the present writ petition is allowed and the impugned orders in Exhibits P-34 to P-39 are set aside. The matter is remanded back to the file of the respondent to pass fresh order in accorda ..... X X X X Extracts X X X X X X X X Extracts X X X X
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