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2023 (7) TMI 1094 - HC - Income TaxCompounding of offences - compounding application rejected due to delay in filing the application - HELD THAT:- Division Bench of this Court in Durgeshwari Hi-Rise & Farms (P) Ltd. Vs. Chief Commissioner of Income Tax (TDS) [2018 (10) TMI 1605 - BOMBAY HIGH COURT] was considering a matter where the assessee had filed more than one compounding application. Though court has observed that the order was being passed in peculiar facts of that case, we find that the court has observed that just because the first application was rejected for default, does not mean the second application should be rejected. Therefore, we make it clear to respondent no. 3 that the compounding application cannot be rejected on the ground of delay in filing the application. Moreover, there is no restriction also on the number of applications that could be filed. The only requirement under sub-section (2) of Section 279 of the Act is that the complaint filed should be still pending which Mr. Suresh Kumar concurs with Mr. Walve, is still pending. Therefore, we dispose the petition with a direction to respondent no. 3 to consider and dispose petitioner’s application dated 8th October 2015 within 8 weeks from today. Before passing any order which shall be a reasoned order dealing with every submission of petitioners, a notice of personal hearing shall be given which shall be communicated at least five working days in advance.
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