ORAL JUDGMENT (Per Advait M. Sethna, J.) :

1. Rule, made returnable forthwith. The respondents waive service. By consent of the parties, heard finally.

2. This petition is filed under Article 226 of the Constitution of India. The petitioner is mainly aggrieved by an Order dated 12 March 2024 (received by the Petitioner on 11 October 2024) passed by the Income Tax Appellate Tribunal (“ITAT” for short), Pune Bench under section 254(1) of the Income Tax Act, 1961 (“IT Act” for short).

3. The substantive prayer in the petition reads thus :-

“A. To issue a Writ of Certiorari or a Writ in the nature of Certiorari or any other appropriate Writ, Order or direction, calling for the records of the Petitioner's case and after going into the legality and propriety thereof, to quash and set aside the impugned Order dated 12"‘ March 2024 passed by the Respondent No. 1;”

A) Issue Before the Court:

4. The primary issue that falls for consideration revolves around the legality and validity of impugned order of ITAT dated 12 March 2024 alleged to be passed without hearing the petitioner and/or his representative and without considering the written submissions filed by the petitioner, in contravention of