TaxTMI 
TaxTMI 
2021 (12) TMI 1082
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....stance of the unsuccessful writ petitioner. The appellant filed W.P.(C) No.25990 of 2020, challenging the orders of the second respondent in Exts.P11 series made under Section 220 (2A) of the Income Tax Act (for short, the Act) by the second respondent. 3. The appellant was subjected to a series of assessment orders by the respondents. On 10.03.2014, the respondents initiated proceedings under Section 220 (2A) of the Act. The appellant through applications dated 11.03.2019 and 13.03.2019 applied for waiver of interest levied on the tax demanded from the appellant by the respondents. The application was made under Section 220 (2A) of the Act which reads as under: Section 220(2A) in The Income -Tax Act, 1995 "(2A) Not wit....
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....esee. In other words, unless and until, the assessee, in default, satisfies the parameters, by referring to which the discretion could be exercised in favour of the assessee and assessee is stated not to have made out a case before the second respondent. This does not presuppose that the discretionary jurisdiction is not guided by the applicable criteria. The Commissioner/second respondent has discretionary power under sub-section (2A) of the Section 220 of the Act and the power being discretionary, is coupled with duty, and exercised judicially and reasonably. Proviso no.2 to sub-section (2A) of Section 220 provides for an opportunity of being heard by the second respondent before the application is rejected. The said proviso reads as unde....
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....of the assessee are not true. The assessee did not take a single step to co-operate with the Department and to pay the arrear demand while the bar hotel was in a full-fledged condition. The closure of the bar hotel was with effect from September, 2014 and was reopened in 2017. There was Beer and Wine parlor functioning in the bar hotel for the closure period. Assessee's other businesses like Granites, Marbles, tiles, Finance, textiles, Jewellery etc. are flourishing in the above period. The assessee is financially very sound and the payment of interest u/s.220(2) would not cause genuine hardship to the assessee. The details of turnover and income returned by the assessee for the last three assessment years are as follows: Assessment ....
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....b-section (2A) as a court of appeal. The scope of judicial review is limited to well established grounds. The decision making process in the order communicated to the appellant conforms to the requirements of law and broadly the principles of natural justice are adhered to by the respondents, no exception could be taken. On the argument of the appellant for remand and reconsideration, it has been stated that it depends upon the view this Court would be taken on conclusions recorded by the second respondent in P11 series. 7. We have taken note of the submissions made by the learned counsel appearing for the parties and we have perused the record. The scope of sub-section (2A) of Section 220 of the Act, the procedure to be followed and the....
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....fficer or appreciating the circumstances stated against the assessee. After perusing the operative portion of the order impugned in Ext.P11 series, we are of the view that the case of appellant under sub-section (2A) of Section 220 of the Act has not been considered in the manner in which the jurisdiction has been conferred on the second respondent and for the said reason alone, orders in Ext.P11 series are liable to set aside and accordingly set aside. Writ appeal is allowed by this Judgment, by setting aside the judgment of learned Single Judge: a) Matter remitted to second respondent for consideration and disposal afresh in accordance with law. b) The second respondent on receipt of a copy of this judgment, furnishes a ....