V.KATHIRVEL,MANNARGUDI vs. ITO WARD-2, THIRUVARUR

PDF · subscribers
ITA 321/CHNY/2020Status: DisposedITAT Chennai14 February 2020AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the CIT(A)'s order was ex-parte and non-speaking, failing to address the merits of the case. Consequently, the appeal was set aside to the CIT(A) for a speaking order after providing the assessee with a reasonable opportunity.

What were the facts?

The assessee filed a stay application requesting a stay on an outstanding demand of Rs. 30,96,555/-. The assessee's appeal before the CIT(A) was dismissed ex-parte and was non-speaking.

What were the issues?

Whether the CIT(A) order dismissing the appeal ex-parte and without speaking to the merits is sustainable. The need for the CIT(A) to pass a speaking order after affording a reasonable opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 234A,Section 234B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

Before: SHRI MAHAVIR SINGH & SHRI S. JAYARAMAN

Hearing: 14.02.2020Pronounced: 14.02.2020

Heard together (2 matters)

S.P. No. 51/Chny/2020
ITA No. 321/Chny/2020

Read from the judgment's own cause title. This page is filed under one of them.

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/-.

2.

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.

3.

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.

More judgments on Section 234A

All 5,126 judgments and leading authorities on Section 234A →

Recent GST High Court judgments

Search GST case law →