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Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR
Before: SHRI ANIL CHATURVEDI, AM & SHRI PARTHA SARATHI CHAUDHURY,JM
आदेश / ORDER
PER ANIL CHATURVEDI, AM :
This stay application preferred by the assessee emanates from the order of the Ld. CIT(A)-1, Jabalpur, dated 21.02.2018, for the assessment year 2014-15. The assessee has also filed an appeal against the order of CIT(A).
Before us, Ld. A.R. submitted that the assessee has already paid 21.17% of outstanding demand and therefore, the balance outstanding tax demand be stayed. On the merits of this issue in appeal he stated that the order passed by the Ld. CIT(A) is ex-parte order and CIT(A) has not decided the issue on merits. He therefore, requested to remit the matter to the file of Ld. CIT(A) for determining the rights and liabilities of the parties. The Ld. A.R. further stated that if this prayer of remitting the matter to the file of Ld. CIT(A) is considered, then he would have no objection even if the stay being dismissed.
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Ld. D.R. on the other hand has raised no objection for the proposition of Ld. A.R.
We have heard the rival submissions and perused the material onrecord. Considering the totality of the facts stated here-in-above and in view of the prayer of Ld. A.R, we dismiss the Stay Application. On merits since CIT(A) has passed an ex-parte order and not on merits, we following the principles of natural justice, remit the matter back to the file of Ld. CIT(A) for determining the rights and liabilities of the parties after affording reasonable opportunity of being heard to the assessee. Thus, the grounds raised by assessee are allowed for statistical purposes.
In the result, the stay application filed by the assessee is dismissed and appeal of assessee is allowed for statistical purposes.
Order pronounced on8thday of November, 2019.
Sd/- Sd/- PARTHASARATHI CHAUDHURY ANIL CHATURVEDI JUDICIAL MEMBER ACCOUNTANT MEMBER रायऩुर/ RAIPUR ; ददनाांक / Dated :8thNovember, 2019. GCVSR
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आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : 1. अऩीऱाथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The CIT (Appeals)-I, Jabalpur (CG) 4. The Pr. CIT, Bilaspur (CG) 5.ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण,रायऩुरबेंच, रायऩुर / DR, ITAT, Raipur Bench, Raipur. गार्ड फ़ाइऱ / Guard File. 6.
आदेशानुसार / BY ORDER, //True Copy// Senior Private Secretary आयकरअपीलीयअधिकरण, रायपुर / ITAT, Raipur.
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Date 1 Draft dictated on 08.11.2019 Sr.PS/PS 2 Draft placed before author 08.11.2019 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order