9911796707
TMI Blog2008 (6) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... dated August 21, 2007, at annexure A passed by the Chief Commissioner of Income-tax, (respondent No. 1) rejecting his request under section 220(2A) of the Income-tax Act, 1961, which enables an assessee to seek reduction or waiver of the interest payable on the delayed payment of tax demanded pursuant to a notice issued under section 156 of the Act, and for defaulting in payment of tax beyond the permitted period, had filed the writ petition. 3. In respect of the assessment years 1992-93, 1994-95 and 1995-96 the assessee had not filed his return in time and the income-tax authorities had issued notice under section 148 of the Act, calling upon the assessee to file returns for those years who subsequently filed the returns for the said year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18, 2007, by this court, directing the respondent to dispose of the representations within four months from the date of receipt of the certified copy of the order, the request of the appellant was considered, but erroneously rejected. It is further submitted that the finding that the petitioner had not satisfied condition (c) for waiver of interest charged under section 220(2A) of the Income-tax Act, 1961, by not co-operating with the Department by filing returns or in the assessment proceedings/payment of tax demand is not correct. It is also submitted by the learned counsel for the appellant that, the first respondent had taken into consideration the report of the Assessing Officer while passing the impugned order and that the said report ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... previous approval of the Joint Commissioner, direct that the sum specified in the notice of demand shall be paid within such period being a period less than the period of thirty days aforesaid, as may be specified by him in the notice of demand. (2) If the amount specified in any notice of demand under section 156 is not paid within the period limited under sub-section (1), the assessee shall be liable to pay simple interest at one per cent. for every month or part of a month comprised in the period commencing from the day immediately following the end of the period mentioned in sub-section (1) and ending with the day on which the amount is paid Provided that, where as a result of an order under section 154, or section 155, or section 25 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t by instalments, subject to such conditions as he may think fit to impose in the circumstances of the case. (4) If the amount is not paid within the time limited under sub-section (1) or extended under sub-section (3), as the case may be, at the place and to the person mentioned in the said notice the assessee shall be deemed to be in default. (5) If, in a case where payment by instalments is allowed under sub-section (3), the assessee commits defaults in paying any one of the instalments within the time fixed under that sub-section, the assessee shall be deemed to be in default as to the whole of the amount then outstanding, and the other instalment or instalments shall be deemed to have been due on the same date as the instalment actua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f service of the notice, and if the amount specified in the said notice is not paid within the period of 30 days, the assessee shall be liable to pay simple interest at 1 per cent. for every month or part of the month, comprised in the period commencing from the day immediately following the end of 30 days and ending with the day on which the amount is paid (vide sub-section (2) of section 220). Sub-section (2A) of section 220 states that, notwithstanding anything contained in sub-section (2) the Chief Commissioner or Commissioner may reduce or waive the interest paid or payable by an assessee under the said sub-section, if he is satisfied that; (i) payment of such amount has caused or would cause genuine hardship to the assessee; (ii) de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll the three conditions laid down in sub-section (2A) of section 220 should co-exist before relief could be given to an assessee under the said provision, as enunciated in the two judgments referred to above. 12. Be that as it may, a perusal of the representation made by the assessee in the instant case for the three years as per annexures H1, H2 and H3, at paragraphs 13 to 19 of the said annexures, makes it apparent that the assessee had pleaded that on account of his ill-health and financial problems and family partition, he was seeking relief under sub-section (2A) of section 220. In the impugned order, however, while there is a passing reference to ill-health of the assessee, there is no application of mind on clause (i) and clause (ii ..... X X X X Extracts X X X X X X X X Extracts X X X X
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