Case Law Details
Smt. Ritu Mittal Vs ITO (Allahabad High Court)
In a recent judgment, the Allahabad High Court addressed a case involving Smt. Ritu Mittal challenging an order passed by the Principal Commissioner of Income Tax-2, Agra, rejecting her revision application under Section 264 of the Income Tax Act. The petitioner contended a violation of principles of natural justice due to the absence of an opportunity to be heard.
The petitioner argued that despite receiving a notice under Section 264 of the Act, she couldn’t appear on the specified date and failed to file an application for adjournment. However, no order was passed on the initial date. Subsequently, without granting another hearing opportunity, the Department rejected the revision application on a subsequent date.
The Department countered, asserting that as no application for adjournment was filed, the order was passed ex-parte. They argued that the petitioner’s absence justified the rejection. However, the Court noted discrepancies in the documentation, revealing no noting of the petitioner’s absence or any decision on the initial date.
The Court emphasized the importance of providing an opportunity to be heard before an adverse order is passed. Given the lack of a proper hearing, the Court deemed the rejection order a violation of principles of natural justice. Consequently, the order dated March 23, 2021, was quashed, directing the officer concerned to issue a notice for hearing within two months.
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