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TMI Blog2016 (1) TMI 1526X X X X Extracts X X X X X X X X Extracts X X X X ..... s the following Orders / Communication passed by the Income Tax Settlement Commission (Commission):- (a) Order dated 27th August, 2015 being an order passed under Section 245D(4) of the Income Tax Act, 1961 (the Act) settling the Petitioner's application for settlement; (b) The order dated 20th October, 2015 being an order passed under Section 245(D)(6B) of the Act on the Petitioner's application for rectification of the order dated 27th August, 2015. (c) A Communication dated 28th December, 2015 from the Secretary of the Commission dismissing the Petitioner's further application dated 23rd October, 2015 for rectification of the order dated 27th August, 2015 read with 20th October, 2015; and (d) Notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... communicated to it along with the order dated 27th August, 2015 read with order dated 20th October, 2015 being orders passed under Section 245D(4) and 245D(6B) of the Act respectively. 5. It appears that the application for rectification dated 23rd October, 2015 was in fact disposed of by communication dated 28th December, 2015. This Communication rejecting the Petitioner's application has been passed by the Secretary of the Commission and reads as under:- "Please refer to your letter dated 23.10.2015 filed in this office on 29.10.2015. 2. This Commission has vide order passed u/s.245D(6B) dated 20.10.2015, granted you 4 monthly installments commencing from October 2015 for payment of tax and interest pursuant to the order u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner that the rectification application dated 23/29 October, 2015 is already disposed of on 17th December, 2015, when the same was only disposed of on 28th December, 2015. The Commission will also enquire, if necessary, whether there was any basis for Mr. Anand Bhaskar to instruct its counsel that an order has already been passed on the rectification application dated 23rd October, 2015. This is a serious issue. We direct the Vice Chairman of the Commission to complete this enquiry by 22nd February, 2016 and file his report in Court by 25th February, 2016. Mr. Tejveer Singh will also co-operate in the above enquiry. 8. So far the second issue is concerned, we shall deal with it in the course of this order. 9. The genesis of the proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reasons for which the Petitioner sought payment of its dues by the quarterly installment made during the course of hearing under Section 245D(4) of the Act. 10. In the above circumstances, the Petitioner filed a further application for rectification dated 23rd October, 2015 inter alia pointing out the circumstances which would make it impossible for them to comply with the orders dated 27th August, 2015 as rectified by an order dated 20th October, 2015(to illustrate his properties being under attachment). It was this application for rectification which has been disposed of by the Secretary of the Commission in his Communication dated 28th December, 2015. We are unable to understand how an application for rectification of orders passed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rly, we also set aside the Communication dated 28th December, 2015 addressed by the Secretary of the Commission informing the Petitioner that the rectification application is dismissed as there is no mistake apparent from the record in the order dated 20th October, 2015. This Communication dated 28th December, 2015 of the Commission is completely without jurisdiction and thus void. Therefore, set aside. 12. The Commission will grant personal hearing to all parties concerned before passing a fresh order on the rectification applications dated 25th September, 2015. 13. At this stage, it was urged by the Revenue that in view of the Second proviso to Section 245D(6B) of the Act, in force from 1st June, 2015 a personal hearing is required to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consequent to the orders dated 27th August, 2015 passed under Section 245D(4) of the Act as modified is also quashed and set aside. It is made clear that for a period of two weeks from the date of communication to the Petitioner, of the order passed by the Commission on the rectification application, the Revenue will not adopt any coercive proceedings against the Petitioner. 15. The challenge by the Petitioner to the order dated 27th August, 2015 passed by the Commission under Section 245D(4) of the Act is not being dealt with at this stage. It is left open to be considered, if so raised by the Petitioner, after disposal of its rectification application dated 23rd October, 2015. 16. Mr Tejveer Singh, on instructions of Mr. F. M. Mohanty, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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