2019 (4) TMI 1036

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....The case of the petitioner is as follows:- (i) The petitioner filed the return of Income Tax for the assessment year 2009-10, and the same was processed under Section 143 of the Income Tax Act, 1961. The petitioner was intimated on 13.10.2010 about the aggregate tax liability including interest under Section 234(B) and 234(C) of the Income Tax Act to the tune of Rs. 3,34,656/-. (ii) According to the petitioner that he was not able to pay the outstanding demand of Rs. 17,26,244/-, due to severe financial constraints and therefore, sought approval of the first respondent for payment under installment scheme vide its petition dated 22.09.2016 after making initial payment of Rs. 2,00,000/- on 22.09.2016. In response to the app....

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....019, there was no effective hearing of the case. While so, the second respondent on 29.01.2019, passed an order rejecting the application of the petitioner for waiver of interest, which is impugned in the present writ petition. 3. The principle submission on behalf of the petitioner herein is that there was no effective hearing granted to the petitioner before the impugned order of rejection came to be passed by the second respondent. According to the learned counsel, the manner in which the order came to be passed without hearing the petitioner is violative of the second proviso of Section 220 (2A) of the Income Tax Act, which reads as follows:- "Provided further that no order rejecting the application, either in full or in ....