9911796707
TMI Blog2019 (4) TMI 1036X X X X Extracts X X X X X X X X Extracts X X X X ..... the same has to be adhered to by the authority to exercise his power under the provisions of the Act. In this case, it appears that the second respondent has not afforded effective or reasonable opportunity to the petitioner and simply 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. The second respondent is directed to dispose of the waiver application by granting reasonable opportunity of personal hearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 30.09.2016, granted approval for payment under installment scheme under Section 220(6) of the Income Tax Act, requiring the petitioner to remit ₹ 2,00,000/- for seven months and the final installment of ₹ 1,26,244/- as eighth installment. Thereafter, the petitioner has strictly complied with the installment scheme and paid the entire arrears from September 2016 to May 2017. After completion of the installment scheme in May 2017, the first respondent by its communication dated 22.01.2018, demanded the petitioner for payment of a sum of ₹ 12,74,432/- as interest for the assessment year 2009-10 under Section 220(2) of the Act for the defaulted period from December 2010 to May 2017. (iii) At this, the petitioner appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel for the petitioner would submit that the above proviso provides for personal hearing of the assessee and in this case, the petitioner was not heard at all nor its representative and therefore, the order passed by the second respondent is contrary to the mandatory provisions of the Income Tax Act and therefore, on this ground alone the impugned order is liable to be interfered with. 5. In response to the notice issued in the writ petition, Mrs.Hema Muralikrishnan, learned counsel entered appearance and filed a detailed counter affidavit on behalf of the respondents. In the counter affidavit, it is stated that the authority has followed the procedure and the order has been passed on merits and therefore, the same does not c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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