1991 (8) TMI 36

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....-tax Act, 1961, under the assessment order passed by the first respondent, Income-tax Officer, on March 26, 1990 (annexure P-1), in relation to the assessment year 1987-88. The writ petition was filed on June 24, 1991, raising four grounds dealing with the interpretation of the statutory provisions and contending that the Income-tax Officer and the Deputy Commissioner had overlooked the legal implications of the statutory provisions and the fact of pendency of an appeal on merits before the Tribunal. By an amendment dated July 10, 1991, an additional ground was raised, which reads thus : "The impugned order has been passed in breach of the principles of natural justice and fair play." In its return filed before the Income-tax Offic....

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....l before the Tribunal, the petitioner, by its communication dated October 5, 1990 (annexure P-4), sought from the Income-tax Officer, waiver of the interest imposed under section 139(8) and section 217(1)(b). A further detailed representation was also forwarded to the Income-tax Officer under communication dated November 30, 1990 (annexure P-5). On the same day, the petitioner addressed another communication (annexure P-6) to the second respondent, Deputy Commissioner. The contentions of the petitioner had been exhaustively dealt with in that representation. A personal hearing also had been sought. (We have noted a communication from the Government of Goa to the Assistant Commissioner of Income-tax dated July 18, 1989, requesting him to wit....

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....come is made and a default is detected in the filing of the return and the payment of advance tax, levy of interest gets attracted almost automatically. The rigour of the provisions has been later removed by legislative intervention by conferring on the authorities a discretion to waive it when circumstances justify the same. It is, therefore, up to the party seeking the waiver to make out a case for a departure from the normal rule of imposition of interest. That was attempted before the second respondent in an elaborate manner. When that has been duly considered, and a cogent decision has been rendered, the assessee cannot possibly ask for more. A personal hearing is not an essential concomitant to the principles of natural justice. (See ....