9911796707
TMI Blog2019 (4) TMI 1036X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) The petitioner filed the return of Income Tax for the assessment year 2009-10, and the same was processed under Section 143 of the Income Tax Act, 1961. The petitioner was intimated on 13.10.2010 about the aggregate tax liability including interest under Section 234(B) and 234(C) of the Income Tax Act to the tune of Rs. 3,34,656/-. (ii) According to the petitioner that he was not able to pay the outstanding demand of Rs. 17,26,244/-, due to severe financial constraints and therefore, sought approval of the first respondent for payment under installment scheme vide its petition dated 22.09.2016 after making initial payment of Rs. 2,00,000/- on 22.09.2016. In response to the application filed for payment under installment scheme, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent on 29.01.2019, passed an order rejecting the application of the petitioner for waiver of interest, which is impugned in the present writ petition. 3. The principle submission on behalf of the petitioner herein is that there was no effective hearing granted to the petitioner before the impugned order of rejection came to be passed by the second respondent. According to the learned counsel, the manner in which the order came to be passed without hearing the petitioner is violative of the second proviso of Section 220 (2A) of the Income Tax Act, which reads as follows:- "Provided further that no order rejecting the application, either in full or in part, shall be passed unless the assessee has been given an opportunity of being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed a cryptic order on 29.01.2019, which is the subject matter of challenge in the present writ petition. This Court therefore is of the view that the second respondent has passed the impugned order violating the provisions of the Income Tax Act. As rightly contended by the learned counsel for the petitioner that on this ground alone, the writ petition is liable to be allowed. 8. For the above said reasons, the impugned order in C.No.204/Waiver of Interest/PCIT-1/2018-19 dated 29.01.2019, is hereby set aside and the matter is remanded back to the second respondent for fresh consideration of the waiver application filed by the petitioner herein. The second respondent is directed to follow the procedure as provided under Section 220(2A) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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