An application seeking condonation of delay in filing return of income for AY 2012-13 and AY 2013-14 was filed by the assessee which was rejected by CBDT without providing the assessee an opportunity of being heard and without providing the material relied upon. Aggrieved, the assessee preferred a writ before the Hon’ble Madras High Court  held that the power under section 119(2)(b) being quasi-judicial in nature and which could result in adverse civil consequence, must be exercised in compliance with principles of natural justice. Since the impugned order does not assign reason but only contains the conclusion, the order was set aside with a direction to consider the application after granting a reasonable opportunity of hearing within a period of 8 weeks from receipt of the Hon’ble High Court  order and pass a speaking order. (AY. 2012-13, 2013-14)