Learn English – name for someone who owes a debt

An idiom for this situation is the pot calling the kettle 'black'.

A fitting term for a person who does this is hypocrite; though the exact meaning of that word is someone who pretends to be what he is not, it applies because the person is pretending to be better than whom he is denouncing, while in reality he is the same.

If you want to look at it from a psychological standpoint, using that terminology (suggested by Henry), you could consider psychological projection (aka projection bias):

Psychological projection or projection bias is a psychological defense mechanism where a person subconsciously denies his or her own attributes, thoughts, and emotions, which are then ascribed to the outside world, usually to other people.

Psychological projection appears to be the most common and unambiguous term; referencing google searches, I find that projection bias may sometimes be used to mean something else.

open-minded

broad-minded

There are more synonyms under the link for "broad-minded".