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2019 (4) TMI 1036 - MADRAS HIGH COURTInterest u/s. 220(2) - claim for waiver made under Section 220(2A) rejected - principle submission on behalf of the petitioner herein is that there was no effective hearing granted to the petitioner before the impugned order of rejection came to be passed by the second respondent - HELD THAT:- Petitioner has not been heard by the second respondent while passing the impugned order, rejecting his claim for waiver made under Section 220(2A) of the Income Tax Act. When specific proviso has been provided under Income Tax Act, affording personal hearing to the assessee, the same has to be adhered to by the authority to exercise his power under the provisions of the Act. In this case, it appears that the second respondent has not afforded effective or reasonable opportunity to the petitioner and simply passed a cryptic order on 29.01.2019, which is the subject matter of challenge in the present writ petition. This Court therefore is of the view that the second respondent has passed the impugned order violating the provisions of the Income Tax Act. As rightly contended by the learned counsel for the petitioner that on this ground alone, the writ petition is liable to be allowed. The second respondent is directed to dispose of the waiver application by granting reasonable opportunity of personal hearing to the petitioner and pass orders on merits and in accordance with law, within a period of eight weeks from the date of receipt of a copy of this order.
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