TMI Blog2023 (3) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... dispute that the petitioner was not afforded the said opportunity. This Court considers it apposite to set aside the impugned order as the same has been passed without following the procedure as set out in Section 270AA(4) of the Act. Impugned order is set aside. The matter is remanded to the concerned officer (Respondent no.2) to consider the petitioner s application u/s 270AA of the Act afresh. - W.P.(C) 3059/2023 & CM APPL. 11847/2023 - - - Dated:- 14-3-2023 - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE AMIT MAHAJAN For the Petitioner Through: Mr. Piyush Kaushik, Advocate. For the Respondents Through: Mr. Asam Chawla, Sr. Standing Counsel, Ms. Anuja Pethia, Sr. Standing Counsel and Mr. Rishabh No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty proceedings. 8. The said application was dismissed by the impugned order. 9. It is the petitioner s case that the petitioner has substantially complied with all conditions for availing the said immunity. It had accepted the assessment order and discharged the liability against tax and interest. The petitioner had also not filed an appeal against the said assessment order. 10. Concededly, the said application was filed after the delay of 48 days. The petitioner claims that the delay in filing of the application under Section 270AA of the Act was on account of some technical glitches in the portal which prevented the said application from being uploaded within time. 11. Mr. Piyush Kaushik, learned counsel appearing for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion that the concerned officer is empowered to condone the delay and that the petitioner has substantial explanation for the delay is concerned, we are refraining from making any observations. We are of the view that it would be apposite that the concerned officer considers these submissions at the first instance. 16. In view of the above, impugned order is set aside. The matter is remanded to the concerned officer (Respondent no.2) to consider the petitioner s application under Section 270AA of the Act afresh. To avoid any further procedural delay, this Court directs the petitioner to appear either personally or through an authorized representative before Respondent no.2 at 11.00 AM on 05.04.2023 to avail the opportunity of being heard. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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