Case Law Details
Rohit Kapur Vs PCIT (Delhi High Court)
The proviso to Sub-section(4) of Section 270AA of the Act makes it amply clear that before an application is rejected, the applicant must be given an opportunity of being heard. In the present case, there is no dispute that the petitioner was not afforded the said opportunity.
In view of the above, this Court considers it apposite to set aside the impugned order as the same has been passed without following the procedure as set out in Section 270AA(4) of the Act.
In so far as the petitioner’s contention that the concerned officer is empowered to condone the delay and that the petitioner has substantial explanation for the delay is concerned, we are refraining from making any observations. We are of the view that it would be apposite that the concerned officer considers these submissions at the first instance.
In view of the above, impugned order is set aside. The matter is remanded to the concerned officer (Respondent no.2) to consider the petitioner’s application under Section 270AA of the Act afresh.
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