Failure to Issue Notice for Hearing Invalidates Order under Section 250

Michealle Fatima Niaz Vs CIT (Kerala High Court)

Kerala High Court held that provisions of section 250 of the Income Tax Act mandates Commissioner (A) to fix the date and place of hearing in the appeal and notice in that regard is required to be issued. Order issued in violation of procedure prescribed u/s. 250 is liable to be set aside.

Facts-

The present writ petition under Article 226 of the Constitution of India has been filed against orders passed by the CIT(A) in appeals which are instituted by one late Mr. Mohammad Niaz, husband of the petitioner.

Notably, the husband of the petitioner had died on 09.05.2018, after instituting the appeals. The impugned orders would disclose that several notices for hearing in the appeals were issued to the assessee. However, there were no response to any one of the said notices. 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.

Please become a Premium member. If you are already a Premium member, login here to access the full content.