TMI Blog2017 (1) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... ty, it cannot be said to be a genuine hardship as sought to be canvassed. On the contrary, the quantum of amount of ₹ 45,11,093/- is a tip in the iceburg in comparison to huge value of 12 properties belonging to the assessee. If the person has the capacity to pay, may be by out of his movable or immovable properties and inspite of that the ground is contended as of hardship, same cannot be termed as genuine hardship. If such hardship is treated as genuine hardship, it would defeat the purpose of consideration of the genuine hardship. No case is made out for interference. - WRIT APPEAL Nos. 4435 - 4436/2015 (T – IT) - - - Dated:- 23-11-2016 - MR. JAYANT PATEL AND MR. P.S. DINESH KUMAR, JJ. FOR THE APPELLANT : SRI. ARAVIND V CHA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of the person concerned. The second aspect as provided under Section 220(2A) is that if the default of payment was due to circumstances beyond control of the assessee, then the power may be exercised. Third ground is that if the assessee has co-operated in the enquiry relating to assessment or any proceedings for recovery, then also discretion may be exercised for waiver of interest. 5. If the facts of the present case are considered, the learned Single Judge has recorded that though return was required to be filed by the assessee but he did not file. It is only after search proceeding, the returns were filed under Section 153-C of the Act. The assessment was made in the year 2010 but the assessee even thereafter did not pay the amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has to be due to circumstances other than enforcement of any law. If the enforcement of law is to be treated as hardship, the very purpose of rule of law would be frustrated. Therefore, we are inclined to observe that such hardship should be on the ground other than enforcement of law. 7. The only ground contended in the application was with regard to attachment of property by way of enforcement of law by the department. No other ground which may fall under the head of genuine hardship was contended. 8. Apart from the above, the schedule of the properties which were attached as per the documents produced by the petitioners themselves at Annexure- G shows that there are huge immovable properties totally 12 in number in the peripheral ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Apex Court. In the present case, there is no volition whatsoever has been shown by the appellant-assessee to offer any portion of the property out of 12 immovable properties for payment of the amount. Hence, the said decision is of no help to the appellant. 11. In the another decision of the Apex Court in the case of Kishan lal .vs. Union of India and another reported at (1998) 230 ITR 0085, the decision was taken without recording any reasons whatsoever and the said aspect is reflected in the facts of the said case and, therefore, the Apex Court found that the order is without recording of the reasons and therefore, the matter was remanded to the competent authority. In the present case, it cannot be said that no reasons are recor ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
