Wp(C)/24735/2019 Of Shylaja K v. The Principal Commissioner Of Income Tax

PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 25TH DAY OF SEPTEMBER 2019 / 3RD ASWINA, 1941 WP(C).No.24735 OF 2019(N) PETITIONER: SHYLAJA K.,AGED 60 YEARSW/O. S.SOMAN, RESIDING AT SREEVALSAM APARTMENTS, PONOTH ROAD, KALOOR-682017. BY ADVS.SRI.T.M.SREEDHARAN (SR.)SMT.NISHA JOHNSRI.V.P.NARAYANANSMT.DIVYA RAVINDRANSRI.R.BHASKARA KRISHNAN RESPONDENTS: SRI. CHRISTOPHER ABRAHAM;SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSIONON 25.09.2019. THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: -2- J U D G M E N T The challenge in this writ petition against Ext.P4 order of thePrincipal Commissioner of Income Tax under Section 220(2A) of theIncome Tax Act, whereby, the said Officer has rejected the petitioner'sapplication for waiver of interest. The main contention urged in thiswrit petition is that before passing Ext.P4 order, the petitioner was notafforded an opportunity of hearing. 2.When the matter came up for admission today, it issubmitted by the learned Standing Counsel for the Income TaxDepartment that it is a fact that the assessee was not heard beforeExt.P4 order was passed. Taking note of the said submission, andfinding Ext.P4 order to be one passed in violation of rules of naturaljustice, I allow this writ petition, by quashing Ext.P4 order and directingthe 1[st] respondent to pass fresh orders in the matter, after hearing thepetitioner. I also make it clear that till such time as fresh orders are passedby the 1[st] respondent as directed and the order communicated to the WP(C).No.24735 OF 2019 -3- petitioner, recovery steps, pursuant to Exts.P5 and P6 notices, shall bekept in abeyance. SD/- SJ A.K.JAYASANKARAN NAMBIARJUDGE WP(C).No.24735 OF 2019 -4- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF MODIFIED ASSESSMENT ORDER DATED 30/12/2017 ALONG WITH DEMAND NOTICE PASSED BY THE 2ND RESPONDENT. EXHIBIT P2TRUE COPY OF APPLICATION FOR RECTIFICATION U/S. 154 OF THE ACT DATED02/09/2019 SUBMITTED BEFORE THE 2ND RESPONDENT.RECTIFICATION U/S. 154 OF THE ACT DATED02/09/2019 SUBMITTED BEFORE THE 2ND RESPONDENT. EXHIBIT P3TRUE COPY OF APPLICATION FOR WAIVER OF INTEREST U/S.220(2A) DATED 23/02/2018 SUBMITTED BEFORE THE 1ST RESPONDENT.INTEREST U/S.220(2A) DATED 23/02/2018 SUBMITTED BEFORE THE 1ST RESPONDENT. EXHIBIT P4TRUE COPY OF ORDER DATED 25/02/2019 PASSED U/S. 220(2A) BY THE 1ST RESPONDENT.PASSED U/S. 220(2A) BY THE 1ST RESPONDENT. EXHIBIT P5THE COPY OF NOTICE NO.TR.31/R.1/CC-1/KOCHI/R.1/2011-12 DATED 20/06/2019 ISSUED BY THE 3RD RESPONDENT.1/KOCHI/R.1/2011-12 DATED 20/06/2019 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P6THE COPY OF NOTICE NO.TR.30/R.1/CC-1/KOCHI/R.1/2011-12 DATED 28/06/2019 INFORM NO.ITCP-17 ISSUED BY THE 3RD RESPONDENT.1/KOCHI/R.1/2011-12 DATED 28/06/2019 INFORM NO.ITCP-17 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P7TRUE COPY OF REPRESENTATION DATED 02/09/2019 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.02/09/2019 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.