2023 (3) TMI 930

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....hrough: Mr. Piyush Kaushik, Advocate. For the Respondents Through: Mr. Asam Chawla, Sr. Standing Counsel, Ms. Anuja Pethia, Sr. Standing Counsel and Mr. Rishabh Nongia, Sr. Standing Counsel. VIBHU BAKHRU, J. (Oral) 1. Issue notice. Learned counsel appearing for respondent accepts notice. The petition is taken up for hearing. 2. The petitioner has filed the present petition impugning an....

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.... notice of demand dated 23.09.2022, raising a tax demand of Rs. 9,37,329/-. The petitioner discharged the said demand on 24.09.2022. 6. In terms of the order dated 23.09.2022, the petitioner was also called upon to show cause why penalty under Section 270A of the Act not be issued. The said penalty notice was followed by another notice dated 14.12.2022. 7. On 19.12.2022, the petitioner filed....

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....ing for the petitioner submits that the petitioner has a valid explanation for the delay and the impugned order is liable to be set aside on the ground that the petitioner had not been afforded an opportunity of being heard. He also submits that remanding the matter to the concerned authority would not be a futile formality as the petitioner has substantive explanation for the delay. He also conte....

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.... case, there is no dispute that the petitioner was not afforded the said opportunity. 14. In view of the above, this Court considers it apposite to set aside the impugned order as the same has been passed without following the procedure as set out in Section 270AA(4) of the Act. 15. In so far as the petitioner's contention that the concerned officer is empowered to condone the delay and that....