Rajasthan High Court - Jodhpur
Padam Chand Mehta vs Chief Commissioner Of Income Tax ... on 19 December, 2023
Bench: Vijay Bishnoi, Nupur Bhati
[2023:RJ-JD:44606-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
D.B. Civil Writ Petition No. 6899/2014
Padam Chand Mehta, through LRs
(P/1/1) Pradeep Mehta S/o Late Sh. Padam Chand Mehta,
Aged About 60 Years, R/o O-12, Haridwar, Evershine
Nagar, Malad (W), Mumbai-064
(P/1/2) Rajni Shahlot D/o Late Sh. Padam Chand Mehta, W/o
Late Sh. Sudhir Shahlot, Aged About 56 Years, R/o
Indradhanu Appartments, Fifth Floor, 188 Shivaji
Nagar, Cement Road, Nagpur- 010
(P/1/3) Ekta Garg D/o Late Sh. Padam Chand Mehta, W/o Sh.
Shailesh Garg, Aged About 50 Years, R/o A-103, Swati
Crimson, Opposite Dwarkesh Greens, Near Venetion
Villa, Shailaj, Ahmedabad 059 (Guj.).
(P/1/4) Sweta Mehta D/o Late Sh. Padam Chand Mehta, W/o
Shri Jitendra Mehta, Aged About 47 Years, R/o Plot No.
116, Ward 10-A, Opposite Iffco Colony, Gandhidham,
Kutch 201 (Guj.).
----Petitioners
Versus
1. Chief Commissioner of Income Tax
Aaykar-Bhawan, Paota C Road
Jodhpur
2. Assistant Commissioner of Income Tax, Centralized
Processing Centre (Cpc), Income Tax Department
Electronic City Post Office, Post Bag No. 2 Banglore,
District Karnataka.
3. Assistant Commissioner of Income Tax
Circle-3
Aaykar-Bhawan, Paota C Road
Jodhpur
----Respondents
(Downloaded on 21/12/2023 at 09:54:58 PM)
[2023:RJ-JD:44606-DB] (2 of 4) [CW-6899/2014]
For Petitioner(s) : Mr. Sharad Kothari
For Respondent(s) : Mr. K.K. Bissa
Mr. H.G. Chanda
HON'BLE MR. JUSTICE VIJAY BISHNOI
HON'BLE DR. JUSTICE NUPUR BHATI
Judgment / Order
19/12/2023
This writ petition is filed by Shri Padam Chand Mehta
(assessee) being aggrieved with the order dated 31.3.2014
passed by the Chief Commissioner of Income Tax, Jodhpur,
whereby his application seeking waiver of interest under Section
234B and 234C of the Income Tax Act, 1961 (for short 'the Act of
1961') has been rejected.
During pendency of the writ petition, Sh. Mehta expired and
his legal representatives were taken on record.
The facts, which are not in dispute, are that late Sh. Mehta
was earning mainly out of speculation business of gwar-dal and
was regularly paying tax by filing income tax returns. For the
financial year 2011-12, late Sh. Mehta has filed income tax return
and has also paid advance tax in the months of September and
December, 2011. He has also paid the last installment of advance
tax in March, 2012 before the due date of deposition of third
installment of advance tax. Sh. Mehta has filed his return of
income tax for assessment year 2012-13 (financial year 2011-12)
declaring income of Rs.13,34,22,780/- and paid Rs.4,06,71,161/-
as income tax.
[2023:RJ-JD:44606-DB] (3 of 4) [CW-6899/2014]
The Assistant Commissioner, Central Processing Centre,
Bangalore has duly assessed the return of income of Sh. Mehta
and imposed interest under Section 234B and 234C of the Act of
1961 vide assessment order dated 3.1.2013.
Being aggrieved with the same, Sh. Mehta has filed an
application on 4.3.2013 seeking waiver of interest as per the
Notification issued by the Central Board of Direct Taxes from time
to time while exercising powers available to it under Section 119
of the Act of 1961. The said application came to be dismissed vide
order impugned. Hence, this writ petition.
The main contention of learned counsel for the petitioners is
that the Chief Commissioner of Income Tax has not exercised the
powers of waiver of interest vested in him judiciously and has
rejected the application of the petitioner for waiver of interest
under Section 234B and 234C of the Act of 1961 in a mechanical
manner by not giving convincing reasons. Several other grounds
have also been raised by the petitioners in this writ petition.
Having gone through the application filed by Sh. Mehta
seeking waiver of interest under Section 234B and 234C of the Act
of 1961 and the impugned order passed by the Chief
Commissioner of Income Tax, Jodhpur dated 31.3.2014, we are of
the view that the aforesaid application is decided in a mechanical
manner without giving any convincing reason.
Learned counsel for the respondents has frankly admitted
that the reasons supplied by the Chief Commissioner of Income
Tax for rejecting the application filed by Sh. Mehta seeking waiver
of interest under Section 234B and 234C of the Act of 1961 are
not convincing.
[2023:RJ-JD:44606-DB] (4 of 4) [CW-6899/2014]
In such circumstances, without going into the merits of the
case, we deem it appropriate to set aside the order dated
31.3.2014 (Annex./14) passed by the Chief Commissioner of
Income Tax, Jodhpur and remanding the matter back to it for
reconsideration of the application filed by Sh. Mehta seeking
waiver of interest under Section 234B and 234C of the Act of
1961.
Needless to say, before passing a final order on the said
application, the authority concerned shall provide sufficient
opportunity of hearing to the petitioners. The petitioners are free
to raise all the available grounds before the Chief Commissioner of
Income Tax, Jodhpur including the grounds raised in the writ
petition.
The Chief Commissioner of Income Tax, Jodhpur, after
considering all the grounds raised by the petitioners, shall pass a
fresh order on the application filed by Sh. Mehta seeking waiver of
interest under Section 234B and 234C of the Act of 1961 by a
reasoned and speaking order within a period of three months from
the date, the petitioners appear before it.
The petitioners are directed to appear before the Chief
Commissioner of Income Tax, Jodhpur on 22.1.2024.
With these observations, this writ petition is disposed of.
(DR. NUPUR BHATI),J (VIJAY BISHNOI),J
35 - ms rathore
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