2023 (11) TMI 1195

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....HIL JOHN SRI. ARAVINDAKSHAN K. R. SRI. AKHIL SHAJI FOR THE RESPONDENT : BY ADV. SMT. SUSIE B. VARGHESE - SR. SC - ITD JUDGMENT 1. Heard Mr. Abraham K. J., Learned Counsel for the petitioner and Ms. Susie B. Varghese, learned Senior Counsel for the Income Tax Department. 2. The present writ petition under Article 226 of the Constitution of India has been filed impugning Exhibits P-34 to....

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....ner, 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 Caus....

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....representatives may appear and he/she would have the right to be heard. 5. From the facts as narrated in the impugned orders itself is evident that after 12.06.2023, no notice of hearing was issued to the petitioner though she had replied to Exhibits P-15 to P-20 Show Cause Notices as well as filed the written submissions on 16.08.2023. The Commissioner (Appeals) was aware of the fact that the ....

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....he 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....