SUKHMAL KUMAR Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) HEARD learned counsel for the parties and perused the impugned order of the CIT dt. 16th March, 1990, Annexure 'A' The petition was disposed of by the learned CIT rejecting the petitioner's contention that he was served with a notice of hearing for 28th Oct., 1985, on 26th Oct., 1985. The learned CIT did not decide the matter on merits. Besides rejecting the petitioner's contention that the notice of hearing was served on 26th Oct., 1985, the learned CIT further observed that, moreover, at this distance of time, he saw no point in interfering as there was no reasonable hope that the required evidence would not be produced which the petitioner failed to produce on all earlier occasions. Such an expression was not called for without giving the petitioner an opportunity of producing evidence. Whether the petitioner would be successful in producing the evidence cannot be looked into without giving an opportunity for that. Thus, for this reason alone, the order of the learned CIT deserves to be set aside. Accordingly, the impugned order dtd 16th March, 1990, passed by the CIT, Delhi -IV New Delhi, is set aside and the matter is sent back to the CIT for disposal on merits. The petition stands disposed of.