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TMI Blog2024 (2) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... ax challenged the order dated 20.03.2019 of the Settlement Commission passed in the case of the respondent Nos. 2 to 5. The challenge is also on the ground that the Income Tax Settlement Commission (hereinafter referred to as the 'Commission') had not considered the Rule 9 report and did not permit the filing of further enquiry report before passing the final order under Section 245D(4) of the Income Tax Act (hereinafter referred to as the 'Act'). The Department is also aggrieved with sufficient opportunity for hearing having not been afforded. 2. Before us, the learned Senior Standing Counsel, on the last occasion, contended that there was no order under Section 245D(2B) of the Act, wherein the Commission was under an obligation to call f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te of receipt of the application, a notice has to be issued to the assessee to show cause as to why the application should be proceeded with and after hearing the applicant, the Commission is empowered to either reject the application by order in-writing or allow it to be proceeded with. The proviso deals with an application not considered within the aforesaid period, being enabled to be further proceeded with. Sub-section(2) of Section 245D requires a copy of the order under sub-section(1) to be sent to the applicant and to the Commission. Sub-section(2A) deals with the situation prior to the amendment by the Finance Act, 2007. Sub-section (2B) requires the Commission to call for a report from the Commissioner, with respect to applications ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 9 report with respect to the respondent Nos. 2 and 3, who were individuals and respondent Nos. 4 and 5, Private Limited Companies; whose Directors were the respondent Nos. 2 and 3. It is also seen that the request for adjournment made on the ground of the officer being deputed for election duty, was considered and rejected. The Commission has specifically noticed that the report of the Assessing Officer was due on 28.02.2019, while the General Elections were announced only on 10.03.2019. The Department's request to take up the case after the General Election was also found to be not permissible since the elections would be over only on 23.05.2019 and the applications were getting time barred as on 31.05.2019. The Department was also repre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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