9911796707
TMI Blog2025 (1) TMI 1130X X X X Extracts X X X X X X X X Extracts X X X X ..... nce with principles of natural justice and fair play. The fact that Section 119 (2) does not explicitly refer to any show cause notice or opportunity of hearing is not grounds for noncompliance with principles of natural justice. In the absence of any provision to the contrary, such principles should be read into the unoccupied interstices of a statute. The impugned order is accordingly set aside. The matter is remanded to the CBDT for fresh consideration of the Petitioner s application for condonation of delay. Further consideration should be following the law and after giving the Petitioner an opportunity of a hearing. The CBDT or the Member to whom such function is assigned must pass a reasoned order and communicate to the Petitioner. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f this Court on 18 July 2023] and Tata Autocomp Gotion Green Energy Solutions (P.) Ltd. vs. Central Board of Direct Taxes [2024] 163 taxmann.com 643 (Bombay) in support of this contention. 6. Mr Joshi further submitted that in this case no opportunity of hearing was granted to the Petitioner or its representatives before the impugned order was made. He submitted that since the impugned order visits the Petitioner with serious civil consequences, the same, should have preceded due compliance with the principles of natural justice, which would include the opportunity of a personal hearing. 7. Mr Joshi, without prejudice to the above contention submitted that the Petitioner had shown sufficient cause and therefore, the delay should have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Income Tax (Exemptions), the contention regarding the impugned order not being made by the CBDT or its Member is answered in paragraph 9, which reads as follows:- "9. Further the petitioner has taken the plea in the writ petition that the order has been passed by an officer without jurisdiction, as the show cause notice dated 06.07.2023 was issued by the DCIT(OSD)(ITA Cell) and the condonation order has been passed by the Addl. CIT (ITA Cell) with the approval of Member (IT). The petitioner has also contended whether the DCIT(OSD)(ITA Cell) or the Addl. CIT (ITA Cell) were competent to issue the show cause notice and pass the order and whether the authority as per whose direction/approval the said order has been passed, has applied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 119 (2) (b) of the IT Act to consider the facts and circumstances of each case. There is a specific statement in the affidavit that the work relating to orders under Section 119 of the IT Act on matters pertaining to Sections 10, 11, 12 and 13 have been assigned to Member (IT) in the CBDT. 14. The affidavit does not deny the specific case of the petitioner that the impugned order was passed by the Addl. CIT (ITA Cell) with the approval of Member (IT). The affidavit only states that that orders are approved by the Member concerned. After approval, these orders are issued with the signature of the officer, who is not below the rank of Under Secretary to the Government of India, in the Member's office. This means that there is no ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder was made or signed by some other officer. Coincidentally, the order in the case was also signed by Mr Virender Singh, Additional CIT (ITA Cell), CBDT, New Delhi. The order impugned in the said Petition also stated that "the same issues with the approval of Member (IT&R), Central Board of Direct Taxes." 17. The Coordinate Bench of this Court quashed the impugned order on the grounds that the order was made by an officer who had never heard the Petitioner. Secondly, there was no material on record to show that the Member of CBDT had made the order. The material only indicates that the order was approved by such Member. The relevant discussion in this regard is found in paragraphs 10 and 11 of the judgment. 18. Therefore, relying upon t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
