Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2019 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 1582 - KARNATAKA HIGH COURTApplication u/s 220(3) for extend the time for payment or allow payment by instalments - discretion in the AO to grant some relief u/s u/s 220(3) - request for providing copy of entire order sheet of Assessment Proceedings - recovering 20% of is mandatory - HELD THAT:- This provision vests discretion in the Assessing Official to grant some relief to the Assessee who falls within its parameters. This discretion is to be exercised according to the rules of reason and justice. It is not a Mughal discretion. When a Citizen makes an application and seeks personal audience, the law requires due consideration thereof after affording an opportunity of hearing, even when the provision in so many words does not speak of granting of such opportunity, since the principles of Natural Justice being part of Article 14 are inbuilt in every public power subject to all just exceptions. Even God is said to have given an opportunity of hearing to Adam and Eve before punishing them for eating the forbidden fruit. That being so, denial of personnel hearing is fault some, to say the least. The contention to the contrary is very difficult to countenance. Furnishing of entire order sheet relating to the Assessment Proceedings in question ought to have been favorably considered by the Respondent herein inasmuch as ours is an Open Governance, i.e. moving in the era of transparency. Petitioner was seeking the copies of the public records relating to his own affairs and not of others. No provision of law is quoted to deny such a relief. Petitioner is more than justified that, the said record is necessary to the Assessee to decide as to whether the Assessment Order is legally challengeable with a fair degree of success and therefore, withholding such records virtually amounts to scuttling the right of the Assessee to seek legal redressal against the Assessment Orders. It is open to the Assessee to show that the said Circulars are not binding axioms needs to be considered by the Respondent-Assessing Official in whom the discretion is vested u/s 220 (3). This Court ordinarily will not undertake the said exercise, since power is vested in a persona designata. - matter is remitted for consideration afresh after affording an opportunity of hearing to the Petitioner or his agent
|