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2021 (12) TMI 1082 - KERALA HIGH COURTProceedings u/s 220 (2A) - applications for waiver of interest levied on the tax demanded from the appellant by the respondents - HELD THAT:- We are of the view that the report of Assessing Officer is considered or would be constituting the basis for recording the reasons under sub-section (2A) of Section 220 of the Act, or for rejecting the applications of appellant, it would be in the fitness of things as well as would be conforming to the requirement of affording an opportunity of being heard, if a copy of Assessing Officer's report is also made available to the representative of the assessee or to the assessee. Upon such copy being made available to the assessee or his representative, the effectiveness with which the assessee would have presented a case before the second respondent is different from presenting the case without a copy of the report submitted by the Assessing Officer or appreciating the circumstances stated against the assessee. After perusing the operative portion of the order impugned in Ext.P11 series, we are of the view that the case of appellant under sub-section (2A) of Section 220 of the Act has not been considered in the manner in which the jurisdiction has been conferred on the second respondent and for the said reason alone, orders in Ext.P11 series are liable to set aside and accordingly set aside. Writ appeal is allowed by this Judgment, by setting aside the judgment of learned Single Judge - Matter remitted to second respondent for consideration and disposal afresh in accordance with law. The second respondent on receipt of a copy of this judgment, furnishes a copy of Assessing Officer’s report within two weeks thereafter to the assessee by Registered Post Acknowledgment Due/EMS speed post.
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