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2023 (3) TMI 930 - HC - Income TaxImmunity u/s 270AA - Penalty proceedings u/s 270A - claim rejected on the ground that the same was beyond the stipulated period available for filing the said application - application was filed after the delay of 48 days and the delay was on account of some technical glitches in the portal which prevented the said application from being uploaded within time - procedural delay - HELD THAT:- The proviso to Sub-section(4) of Section 270AA of the Act makes it amply clear that before an application is rejected, the applicant must be given an opportunity of being heard. In the present case, there is no dispute that the petitioner was not afforded the said opportunity. This Court considers it apposite to set aside the impugned order as the same has been passed without following the procedure as set out in Section 270AA(4) of the Act. Impugned order is set aside. The matter is remanded to the concerned officer (Respondent no.2) to consider the petitioner’s application u/s 270AA of the Act afresh.
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