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TMI Blog2021 (12) TMI 1082X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to the representative of the assessee or to the assessee. Upon such copy being made available to the assessee or his representative, the effectiveness with which the assessee would have presented a case before the second respondent is different from presenting the case without a copy of the report submitted by the Assessing Officer or appreciating the circumstances stated against the assessee. After perusing the operative portion of the order impugned in Ext.P11 series, we are of the view that the case of appellant under sub-section (2A) of Section 220 of the Act has not been considered in the manner in which the jurisdiction has been conferred on the second respondent and for the said reason alone, orders in Ext.P11 series are liabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x demanded from the appellant by the respondents. The application was made under Section 220 (2A) of the Act which reads as under: Section 220(2A) in The Income -Tax Act, 1995 (2A) Not withstanding anything contained sub-section (2), the Chief Commissioner or Commissioner may reduce or waive the amount of 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) default in the payment of the amount on which interest has been paid or was payable under the said sub-section was due to circumstances beyond the control of the assessee; and (iii) the assessee has co-operated in any enquiry relat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reasonably. Proviso no.2 to sub-section (2A) of Section 220 provides for an opportunity of being heard by the second respondent before the application is rejected. The said proviso reads as under: 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 heard He further argues that the appellant does not complain that the second respondent did not conduct a hearing on the application filed by the appellant. The legal objection raised is that the orders in Ext.P11 series, refer to the arguments and report of Assessing Officer; perusal of records, and as is evident, the second respondent was totally guided by the report submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t u/s.220(2) would not cause genuine hardship to the assessee. The details of turnover and income returned by the assessee for the last three assessment years are as follows: Assessment Year Turnover Returned income 2016-17 20867624 1982590 2017-18 21955211 2624060 2018-19 33764274 3436470 From the above facts, it is clear that payment of interest u/s.220(2) would not cause genuine hardship to the assessee. The default in payment of arrear demand was not beyond the control of assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant for remand and reconsideration, it has been stated that it depends upon the view this Court would be taken on conclusions recorded by the second respondent in P11 series. 7. We have taken note of the submissions made by the learned counsel appearing for the parties and we have perused the record. The scope of sub-section (2A) of Section 220 of the Act, the procedure to be followed and the necessity to afford opportunity etc., are not reiterated in the present order. It is sufficient to consider the point of prejudice argued by the counsel for appellant while passing Ext.P11 series orders. The case of appellant is that the appellant has made an application for reduction or waiver of interest under sub-section 2A of Section 220 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent and for the said reason alone, orders in Ext.P11 series are liable to set aside and accordingly set aside. Writ appeal is allowed by this Judgment, by setting aside the judgment of learned Single Judge: a) Matter remitted to second respondent for consideration and disposal afresh in accordance with law. b) The second respondent on receipt of a copy of this judgment, furnishes a copy of Assessing Officer s report within two weeks thereafter to the assessee by Registered Post Acknowledgment Due/EMS speed post. c) The assessee within two weeks from the date of receipt, is permitted to file submission/objection/explanation on the report submitted by the Assessing Officer for consideration of his request under sub-section ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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