ARAMBAGH HATCHERIES LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) The Court : Petitioner-assessee has impugned order dated 30th May, 2017 under section 220(2A) of Income Tax Act, 1961 made by Principal Commissioner of Income Tax-8, Kolkata. By this order the authority declined to give relief of waiver to assessee on payment of interest. Petitioner upon issuance of said order had made representation to Chief Commissioner of Income Tax-6, Kolkata seeking intervention. By order dated 5th September, 2018, Chief Commissioner said the office has no authority to reconsider assessee's representation. In the meantime, petitioner had approached this Court by way of writ petition which was disposed of by directing petitioner to pursue his representation. On earlier occasion submission was made on behalf of assessee that it was only prosecuting this writ petition on challenge to order dated 30th May, 2017.

(2.) Ms. Das De, learned Advocate appears on behalf of assessee and places impugned order. She submits, her client provided satisfaction on three clauses in sub-section (2A), section 220. She relies on judgment of Supreme Court in B.M. Malani Vs. Commissioner of Income-Tax and Another reported in (2008) 306 ITR 196 (SC). An extract therefrom is reproduced below :

(3.) Compulsion to pay any unjust dues per se would cause hardship. But a question, however, would further arise as to whether the default in payment of the amount was due to circumstances beyond the control of the assessee.