Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2015 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (3) TMI 805 - HC - Income TaxApplication of advance ruling dismissed for non-prosecution - also application for restoration has been rejected - Held that:- Orders dated 16.01.2014 and 30.04.2014 deserve to be set aside. Firstly, the order dated 16.01.2014 is an order simply dismissing the application of the petitioner for non-prosecution, whereas Rule 17 of The Rules 1996, permits the Authority to decide the matter exparte on merits. Further, no adequate reason for rejecting the application for restoration has been given in the order dated 30.04.20214. Merely by saying that the averments made in the two affidavits are contradictory would not be sufficient. The Authority ought to have specified as to what was the contradiction in the two affidavits and why the same was not acceptable. After having gone through the two affidavits, what we find is that initially the applicant-writ petitioner had stated that the notice for hearing on 16.01.2014 was not received by him. In the second affidavit, it was stated that though the said notice may have been delivered but it was misplaced and never brought to the notice of the applicant. The said averments cannot be termed as contradictory statements because the consistent stand of the applicant was that the notice was never within the knowledge of the applicant. In a case like this, where a party seeks Advanced Ruling, under the provision of the Income Tax Act, from the Authority to find out as to whether certain provisions of the Act would be applicable in the case of the applicant-writ petitioner or not, the endeavour of the Authority should be to decide the case on merits and settle the issue between the parties in advance and not throw out the application on mere technicalities. Application of advance ruling accepted - decided in favour of assessee.
|