Wtax/180/2018 Of M/S Presidency Infraheights Pvt. Ltd v. Deputy Commissioner Of Income Tax Circle-2

Case :- WRIT TAX No. - 180 of 2018 Petitioner :- M/S Presidency Infraheights Pvt. Ltd. Respondent :- Deputy Commissioner Of Income Tax Circle-2Counsel for Petitioner :- Suyash Agarwal,Ankur AgarwalCounsel for Respondent :- C.S.C. Hon'ble Bharati Sapru,J.Hon'ble Neeraj Tiwari,J. Supplementary Affidavit filed today is taken on record. Heard Sri R.R. Agrawal, learned Senior Counsel assisted by Sri Suyash Agrawal, learned Counsel forthe petitioner and Sri Gaurav Mahajan, learnedCounsel for the department. The petitioner has filed an application for review on 05.02.2018 with regard to the stay matter seekingrelief under the two circulars issued by the departmentas Instruction No.1914 dated 21.03.1996 which waspartially modified by Instructions No.404/72/93-ITCCdated 29.12.2016. A bare reading of the circular reflects that anopportunity of hearing is inbuilt when a matter is to bereviewed. From the facts and circumstances of the present case, it appears that the review application was filed on05.02.2018 and an order was passed on 08.02.2018without even giving to the petitioner an opportunity ofhearing . In view of this and keeping in mind the principles of natural justice the order dated 08.02.2018 is set aside.The department will give to the petitioner anopportunity of hearing on the application made bythem after fixing a date in the matter. Learned Counsel for the department is present here. Inthe presence of both counsels this Court fixes 12th ofMarch, 2018 as the date for hearing of the reviewapplication. No adjournment may be allowed to eitherside on that date unless there are some exceptionalcircumstances. Till 12th March, 2018 no coercive action may be takenagainst the petitioner. The Writ Petition stands disposed of as above. Nocosts. Order Date :- 21.2.2018S.P.