The denial of an opportunity to be heard violates natural justice principles under the Income Tax Act, 1961.

JUDGMENT

Petitioner challenges Ext.P1 order dated 24.10.2024 issued by the respondent.

2. The main contention urged by the petitioner is that, he was not granted an opportunity of hearing, despite specific request in that behalf. It was also submitted that, even after taking note of the specific request of the petitioner for granting an opportunity of hearing, the respondent proceeded to pass Ext.P1 order under Section 250 of the Income Tax Act , 1961, without granting any opportunity of hearing.

3. I have heard Sri.Aivan Raj, the learned counsel for the petitioner as well as Sri.Christopher Abraham, the learned Senior Standing Counsel for the Income Tax Department.

4. On a perusal of the impugned order, it is noticed that, an opportunity of hearing, as contemplated under Section 250 (2) of the Act, has not been granted to the petitioner. Since petitioner had specifically requested for grant of an opportunity of hearing and the same is also mandated by the Statute, the respondent ought to have granted an opportunity of hearing. Hence the impugned order is issued in violation of the principles of natural justice. In such circumstances, it is not necessary to relegate the petitioner to pursue the statutory remedy.

5. Accordingly, Ext.P1 order dated 24.10.2024 is set aside and the respondent is directed to reconsider the matter after granting an opportunity of hearing, as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a copy of this judgment.

The writ petition is allowed.