Fair hearing under Sabka Vishwas Scheme led to remand for fresh consideration of disputed tax payment records.
The dispute concerned whether a designated Committee under the Sabka Vishwas (Legacy Dispute Resolution) Scheme had properly considered the petitioner's claim of excess tax payment and related material before deciding the matter. The Court noted the petitioner's complaint that the alleged payments were not taken into account and that a fair opportunity of hearing was required, while the Revenue relied on the records before the Committee and pointed to discrepancies in opening and closing balances. On that basis, the impugned order was set aside and the matter was remitted for fresh consideration, with notice, a personal hearing, and reconsideration of the record before passing a fresh order in accordance with law.
Issues: Whether the order passed by the designated Committee under the Sabka Vishwas (Legacy Dispute Resolution) Scheme should be set aside and the matter remitted for fresh consideration on account of the petitioner's claim that tax payment had not been properly taken into account and that an opportunity of hearing was required.
Analysis: The petitioner asserted that excess tax had already been paid and that the material evidencing such payment had not been considered. The Revenue maintained that the matter was decided on the records available before the Committee and that there was a discrepancy in the opening and closing balances. In view of the dispute regarding consideration of the tax alleged to have been paid and the need for a fair hearing, the Court found it appropriate to set aside the impugned order and remit the matter for fresh adjudication after granting the petitioner an opportunity of personal hearing.
Conclusion: The impugned order was set aside and the matter was remitted to the designated Committee for issuance of notice, personal hearing, consideration of the material on record, and passing of fresh orders in accordance with law. The petitioner was to be given only one opportunity of hearing.
TaxTMI 
AI Drafter ✕
TaxTMI 
