IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT: HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, 13TH DAY OF JULY 2017/22ND ASHADHA, 1939 WP(C).No. 23227 of 2017 (C) ---------------------------- PETITIONER: ----------- M.P.GOVINDAN & SONS PVT. LTD H.NO. 120,M.G NAGAR, KILIKOLLOOR P.O, KOLLAM 691 004,KERALA, REPRESENTED BY ITS DIRECTOR SRI.M. GOVINDAN NADARAJAN BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SRI.P.JINISH PAUL KUM.MEKHALA M.BENNY RESPONDENTS: ------------ 1. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, KOLLAM - 691 001 2. COMMISSIONER OF INCOME TAX AAYAKAR BHAWAN, KAWDIAR THIRUVANANTHAPURAM - 695 001 BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13-07-2017, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No. 23227 of 2017 (C) --------------------------- APPENDIX PETITIONER EXHIBITS: -------------------- EXHIBIT P1 TRUE COPY OF CHALLAN (A.Y 1981-82) EVIDENCING PAYMENT EXHIBIT P2 TRUE COPY OF PETITION FILED BY PETITIONER BEFORE 2ND RESPONDENT EXHIBIT P3 TRUE COPY OF LETTER DATED 23-02-2016 TO 2ND RESPONDENT FROM PETITIONER EXHIBIT P4 TRUE COPY OF NOTICE C.NO.343/J/W-8/2012-13 DATED 02-05-2017 ISSUED BY 2ND RESPONDENT EXHIBIT P5 TRUE COPY OF ORDER C.NO 343/J/W-8/2012-13 DATED 19-05-2017 ISSUED BY 2ND RESPONDENT EXHIBIT P6 TRUE COPY OF LETTER DATED 29-05-2017 ALONG WITH PROOF OF PETITIONER (RELEVANT PAGES OF COPY OF PASSPORT) BEING OUT OF COUNTRY EXHIBIT P7 TRUE COPY OF PROOF OF PETITIONER (RELEVANT PAGES OF COPY OF PASSPORT) EXHIBIT P8 TRUE COPY OF PROCEEDINGS NO AAGCM 8747B/CIR- 1/KLM/2017-18 DT 05-06-2017 FOR A.Y.1981-82 EXHIBIT P9 TRUE COPY OF PROCEEDINGS NO. AAGCM 8747B/CIR- 1/KLM/2017-18 DT 05-06-2017 FOR A.Y.1983-84 RESPONDENTS EXHIBIT: NIL -------------------- //TRUE COPY// PA TO JUDGE bng A.K.JAYASANKARAN NAMBIAR, J. ............................................................. W.P.(C).No.23227 Of 2017 -( C) ............................................................. Dated this 13th day of July, 2017 JUDGMENT petitioner has approached this Court aggrieved by Ext.P5 order passed by 2nd respondent, and Exts. P8 and P9 consequential orders passed by 1st respondent. In writ petition, it is case of petitioner that his application for waiver of interest under Section 220 (2) of Income Tax Act for assessment years 1981-1982, 1982-1983, 1983-1984, 1984- 1985 and 1985-1986 came to be partly rejected, after finding that petitioner had not satisfied all conditions prescribed under Section 220 (2A) of Income Tax Act for considering his application for total waiver of interest. It is case of petitioner that, in Ext.P5 order, which formed basis for Exts.P8 and P9 consequential orders, 2nd respondent did not consider reasons for absence of petitioner at hearing. It is submitted that if he is given opportunity for hearing before 2nd respondent, he will be position to explain reasons for -2- W.P.(C).No.23227 Of 2017 -( C) absence at earlier hearing, and also demonstrate that he complies with conditions under Section 220 (2A) for purposes of total waiver of interest. 2. I have heard learned counsel appearing for petitioner and also learned Standing counsel appearing for respondents. On consideration of facts and circumstances of case as also submissions made across bar, and taking note of explanation offered by petitioner for his absence at hearing before 2nd respondent on 11.05.2017, I am of view that petitioner ought to be given another opportunity for presenting facts before 2nd respondent. To enable petitioner to do so, I quash Exts.P5, P8 and P9 and direct 2nd respondent to consider application preferred by petitioner under Section 220(2) of Income Tax Act afresh, after hearing petitioner. 2nd respondent shall pass orders in matter, after hearing petitioner, within two months from date of receipt of copy of this judgment. petitioner shall produce -3- W.P.(C).No.23227 Of 2017 -( C) copy of this judgement, together with copy of writ petition before 2rd respondent for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE mns/13.07.17 M. P. Govindan & Sons Pvt. Ltd. v. Assistant Commissioner of Income-tax Circle-1, Kollam / Commissioner of Income-tax, Thiruvananthapuram