TMI Blog2013 (7) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax, he may not yet again look into the matter - Chief Commissioner of Income Tax directed to reconsider the matter and to pass orders on merits giving reasons. - Writ Appeal Nos. 1918 to 1923/2012 (T-IT) - - - Dated:- 3-6-2013 - D V Shylendra Kumar And B S Indrakala, JJ. For the Appellant : Sri S Parthasarathi and Sri Mallaharao, Adv For the Respondent : Sri K V Aravind, Adv ORDER:- These writ appeals by an assessee and under the provisions of the Income Tax Act are directed against the order dated 14th March 2012 passed by the learned Single Judge of this Court in W.P.Nos. 7321 7326/2012 (Tax-IT) rejecting the petitions. 2. In the writ petitions, appellant/petitioner had questioned the legality of the order pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it ought to have been considered by the Board itself and the direction should not have been ignored and the Board could not have washed off its hands by saying that the assessee can approach the concerned Chief Commissioner of Income Tax/Director General of Income Tax (for short hereinafter referred to as CCIT/DGIT ) to whom the powers had been delegated. 4. However the learned Single Judge of this Court opined that the power of the Board exercisable under Section 119(2)(a) of the Income Tax Act, is an enabling provision empowering the Board to pass orders in favour of the assessee for waiver of interest levied under Sections 234A, 234B and 234C of the Income Tax Act, and that power having already been delegated to the CCIT/DGIT, the q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner and respondents, we have heard for disposal though appeal has come up only for admission. 8. Mr. Aravind, learned Standing Counsel for the respondents would submit that the order passed by the Board is conclusive as the Board has already delegated the power to Chief Commissioner of Income Tax and it cannot sit in appeal against these orders passed by the authority to whom the power had been delegated and therefore, there is no occasion for the Board to pass orders after the Chief Commissioner of Income Tax has passed an order in exercise of his delegated powers. Hence, in the circumstances, no interference is called for with the order passed by the learned Single Judge declining to send the matter yet again to the Board. 9. We ..... X X X X Extracts X X X X X X X X Extracts X X X X
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