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2021 (9) TMI 704 - HC - Income TaxWithdrawal of benefit granted to Petitioner under the DTVSV Scheme - Denial of natural justice - Petitioner sufficient opportunity of hearing or making submissions - HELD THAT:- An email by Revenue dated 23rd March 2021 to explain applicability of Section 9 of the DTVSV Act on the ground of information regarding search conducted on Petitioner gave three days to respond. The period of three days would end on 26th March 2021. But without even waiting for the day of 26th of March to end, the application of Petitioner is shown to be rejected on 26th March 2021 itself, treating Petitioner’s case as a Search Case and Petitioner ineligible to opt for DTVSV, as disputed tax is more than 5 crores. Revenue, in short, had sought to withdraw the benefit granted to Petitioner under the DTVSV Scheme entailing adverse consequences. And all this done without affording Petitioner sufficient opportunity of hearing or making submissions. In our view, considering that Form 3 had already been issued, on the declarations and undertaking filed by Petitioner, any action on the same entailing adverse consequences, ought to have been afforded with a fair and reasonable opportunity to explain its case, which the Revenue has ex-facie failed to offer. We set aside the order of rejection dated 26th March 2021 and direct the Respondent No.1 Designated Authority, after giving a proper opportunity of hearing to Petitioner and after considering the submissions made/to be made by Petitioner, to pass an appropriate reasoned speaking order within two weeks from the date of pronouncement of this order.
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