TaxTMI 
TaxTMI 
1993 (12) TMI 241
X X X X Extracts X X X X
X X X X Extracts X X X X
.... confined their submissions to the grievance based on the violation of the principles of natural justice and denial of an effective opp61Wnity to the petitioners before passing the impugned orders to their detriment. Having regard to the nature of the orders passed on the directions issued in this batch of cases, I consider it inappropriate to refer to the claims based on merits. The provisions of ss. 234A to 234C provide for the levy and collection of interest for default in furnishing the return of income, in the payment of advance tax and for deferment of advance tax. Sec. 119(1) enables the Board from time to time, to issue such orders, instructions and directions to other IT authorities as it may deem fit for the proper administration of the Act, and enjoins on such authorities and all other persons employed in the execution of the Act the duty to observe and follow such orders, instructions and directions of the Board. The proviso takes care to ensure that no such orders or instructions or directions are issued so as to require any IT authority to make a particular assessment or to dispose of a particular case in a particular manner or to interfere with the discretion of the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ty has been given, the petitioners could have substantiated before the Board that the case warrants the exercise of powers under s. 119 of the Act by grant of necessary waiver or exemption as prayed for by them. Reliance has been placed by the learned counsel on the decision H.S. Anantharamaiah vs. CBI) T & Ors. and (1993) 204 nR (St) 150 which is a short-note and summary of the decisions relating to the order dt. 28th Oct., 1993, made by the Supreme Court in SLP (Civil) No. 17512 of 1993 which in its turn is an appeal filed by the Central Board against the judgment of the Division Bench of the Karnataka High Court (1993) 109 CTR (Kar.) 353 : (1993) 201 M 526 (Kar.) (supra). Reliance was also placed upon a decision of a Gujarat High Court in Income Tax Bar Association & Anr. vs. Chief CIT & Ors. to substantiate the plea that wherever the case or circumstances warrant, the Central Board can pass orders taking into consideration the genuine grievance of the assessee in an individual case granting relief under s. 119 of the Act. Mr. Rajappa, learned counsel, appearing for two of the writ petitioners adopted the submissions of the learned senior counsel. 6. Mr. J. Jayaraman, learned S....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r the expiry of the period specified for avoiding genuine hardship caused in any case or class of cases. Thus, the statute makes it incumbent upon the Board to consider the case pleaded under cl. (b) of sub-s. (2) of s. 119 of the Act by an assessee who files his return beyond time. This power has to be exercised by the Board and the Board alone and not by any other authority. It is not possible to hold that this power is administrative when it relates to condonation of delay in a case where the return is filed beyond the period prescribed. The Board is required to exercise its discretion by taking into consideration all the relevant facts and circumstances and determine whether the delay in filing the return should or should not be condoned. The order must be informed by reasons. It is not an arbitrary exercise of power. This power has all the traits of judicial power. Therefore, we are of the view that the power exercisable by the Board under cl. (b) of sub-s. (2) of s. 119 of the Act is quasi-judicial in nature." The decision of the Supreme Court relied upon for the respondents [(supra)l rejects the right of personal hearing or the claims for the supply of a report of a CI....
X X X X Extracts X X X X
X X X X Extracts X X X X
....o the relevant circumstances and criteria indicated in the statute. 9. The impugned orders when decided in the light of the above principles, in my view, cannot be allowed to stand in so far as the orders passed by the CB13T are concerned. The orders of the CBDT and that of the Ministry concerned communicated shall stand hereby quashed. The Board is directed to restore the petitioners already filed to its file and consider the claim and dispose of the same after giving an effective opportunity to the petitioners and pass orders on the claim made for waiver in accordance with law. W.P. Nos. 2528, 7430, 7432, 7436, 11239, 18547, and 18996 of 1993 shall stand hereby ordered and allowed to the extent and on the terms and directions referred to above. 10. So far as writ petitions filed against the order of the assessing authorities applying the provisions of the Act and levying interest are concerned, it is stated by the learned counsel for the petitioners that in one of such cases, on appeal, relief has been obtained by the assessee, though the Department has persued the matter in that case on further appeal. Be that as it may, either in such case or in the other cases filed directly....
X X X X Extracts X X X X
X X X X Extracts X X X X
....dification of the reliefs sought for in these two writ petitions, a writ of certiorari shall issue to quash the orders of the first respondent in F. No. 400/76/1992-IT(B) dt. 19th Jan., 1993, which order shall stand hereby quashed and as in the other batch of cases, the petitioner already filed for claiming waiver shall be restored for consideration and shall be disposed of after giving an effective opportunity to the petitioners in the same manner as directed in the other cases. 13. In W.P. No. 18996 of 1993 though the relief sought for is for a writ of certiorari to quash the order of assessment dt. 30th Dec. 1991, in the light of the fact that this petitioner also has moved the CBDT and an order dt. 19th Jan., 1993, in F. No. 400/76/1992-IT(B) has been passed rejecting the claim, the relief of certiorari as prayed for is modified and that the order of the first respondent dt. 19th Jan., 1993, shall stand quashed with consequential directions as in the other cases to the first respondent to consider the matter afresh after giving an effective opportunity as in those other cases. The above writ petition shall stand finally disposed of on the above terms and subject to the directi....