Wp(C)/1872/2017 Of Rajib Kumar Ram v. Principal Chief Commissioner Of Income Tax, Bbsr

W.P.(C) No.1872 of 201727.03.2017 Heard Mr. Rath, learned counsel for the petitioner and Mr. S. Acharya, learned Standing Counsel for the Income Tax Department. Challenge has been made to an order of the Principal Commissioner of Income Tax, Cuttack Charge, Cuttack dated 29.12.2016 by which order, the prayer made for waiver of interest under Section 220 (2A) of the I.T. Act, 1961 came to be rejected, inter alia, on the ground that since the petitioners late father (original assessee) had not deposited the principal tax amount for assessment years 1993-1994 and 1995-1996, totalling to Rs.31,694/- and had moved for waiver, the Principal Commissioner has come to a conclusion that the pre-conditions stipulated in the provision of Section 220 (2A) were not satisfied. Mr. Rath, learned counsel for the petitioner submits that the petitioner was unaware of any tax liability of his late father, who has expired long since however submits that he is ready and willing to deposit the amount of tax i.e. Rs.31,694/- for the assessment years as mentioned in hereinabove on or before 15th of April, 2017. In the event the petitioner makes deposit as undertaken above, he is permitted to file a petition before the Principal Chief Commissioner of Income Tax, with prayer for waiver of the interest under Section 220 (2A) of Income Tax Act, 1961. Upon receipt of such petition, the Principal Chief Commissioner of Income Tax is directed to dispose of the same in accordance with law. In tune with above direction, the impugned order stands set aside. The certificate case, initiated in the meanwhile shall be kept in abeyance till disposal of the petitioners application afresh by the Principal Chief Commissioner, Income Tax. The writ application is disposed of. Urgent certified copy of this order be granted on proper application. Free copy of this order be handed to the Standing Counsel. .. I.Mahanty,J. .. Biswajit Mohanty, J.