Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI
Before: SHRI MAHAVIR SINGH & SHRI S. JAYARAMAN
आदेश /O R D E R
PER MAHAVIR SINGH, VICE PRESIDENT: By way of this stay application the assessee has requested for stay of the outstanding demand of Rs.30,96,555/- which comprises of tax amounting to Rs.21,29,657/- and interest u/s. 234A and 234B of 2 SP No. 51/Chny/2020 & Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) at Rs.9,64,361/-.
When this stay petition was called for hearing, the Ld.Counsel for the assessee took our attention to the order of the CIT(A) which is ex-parte and non-speaking order. We noted that the CIT(A) has not spoken a word about the merits of the case. He has simply dismissed the appeal in default. On query from the Bench, the Ld.DR could not answer. Hence, we took up the appeal and the appeal itself is set aside to the file of the CIT(A). The CIT(A) is directed to pass a speaking order after giving reasonable opportunity to the assessee.
In the result, the assessee’s stay petition is dismissed and the appeal in is allowed for statistical purpose.
Order pronounced in the open court on 14th February, 2020 at Chennai.