Neelangarai, Chennai-41 v. The Commissioner Of Income-Tax, Chennai-Vi. 2. Income-Tax Officer, Business Ward Iv (3

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated: 05.01.2017 Coram: THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.No.42018 of 2002 M/s. Premier Marine Products,3/284, Muttukadu Road,Neelangarai, Chennai-41. Neelangarai, Chennai-41.... PetitionerVs1. The Commissioner of Income-tax,Chennai-VI.2. Income-tax Officer,Business Ward IV (3) ... Respondents Prayer : Writ Petition filed under Article 226 of the Constitutionof India praying for issuance of Writ of Certiorarified Mandamusto call for the records of the first respondent in C.No.6601(24)/2001-02/VI dated 11.7.2002 and quash the same and further directthe first respondent to grant waiver of interest under section 220(2A) of the Income tax Act, 1961. Petitioner : Mr.N.Quadir HoseynRespondents : Mr.J. Narayanaswamy ORDER This Writ Petition challenges the order dated 11.7.2002passed by the Commissioner of Income Tax rejecting a petition forwaiver of interest under section 220(2) of the Income Tax Act . 2. Mr.Quadir Hoseyn appearing for the petitioner wouldcontend that the impugned order has been passed without affordingan opportunity of hearing to the petitioner. https://hcservices.ecourts.gov.in/hcservices/ 3. We find from a perusal of the order of the impugnedorder that the first respondent has not taken into account thesatisfaction of the conditions set out under section 220(2)(A) ofthe Act which is vital to the adjudication of the petition forwaiver. Mr. Narayanaswamy, learned Standing Counsel for theDepartment does not have any objection to the grant of opportunityin this regard. In these circumstances, we allow the WritPetition and direct the Commissioner of Income Tax to pass ordersafresh on the petition for waiver of interest under Section 220(2) of the Act after granting opportunity to the petitionerherein. The petitioner may place all the materials that arenecessary to substantiate his case before the authority. No costs.