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2023 (11) TMI 760 - DELHI HIGH COURTCompounding of offences punishable u/s 276C(1), 276D and 277 - petitioner’s application was rejected as, according to the concerned officer, the petitioner had failed to furnish the complete bank statements of the accounts maintained by him in the Geneva Branch of HSBC Bank - it is the stand of the petitioner that consent waiver forms were, in fact, provided - HELD THAT:- We are informed by the petitioner that, in any event, bank statements for the period spanning between 31.12.1993 and 24.03.2011 of the accounts maintained by the petitioner with the aforementioned branch of the HSBC Bank are available. Revenue, says that had the petitioner straightaway given the bank statements before the compounding application was considered, the matter would not have come to this pass. We are informed that, the petitioner had furnished the bank statements in November, 2019 as well, albeit after the impugned order was passed. Given the aforesaid position, we are of the view that the best way forward would be to direct the concerned officer to decide the petitioner’s compounding application afresh, since, in any event, the bank statements are now available with the respondents/revenue. Accordingly, the impugned orders are set aside. The concerned authority will adjudicate the petitioner’s compounding application dated 22.02.2016 afresh. In case any further information is required, written communication(s) in that behalf will be addressed to the petitioner. Petitioner and/or his authorised representative will also be accorded personal hearing in the matter by the concerned officer.The concerned officer will endeavour to dispose of the compounding application at the earliest, though not later than eight (8) weeks from the date of receipt of the order. Till such time the concerned officer disposes of the compounding application dated 22.02.2016 and for a period of three (3) weeks thereafter, in case an adverse order is passed, the interim order dated 18.11.2019 will continue to operate. Writ petition is disposed of in the aforesaid terms.
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