MANALI PETROCHEMICALS LTD.,CHENNAI vs. DCIT LTU(A), CHENNAI

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ITA 2080/CHNY/2018Status: DisposedITAT Chennai02 January 2019AY 2004-053 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the Assessing Officer's order gave effect to two previous orders of the CIT(A). Therefore, the appeal before the CIT(A) did arise from an order of the Assessing Officer. The CIT(A)'s order was set aside.

What were the facts?

The assessee appealed to the CIT(A) against an order. The CIT(A) dismissed the appeal stating the assessee had not filed the proper order. The assessee argued that the Assessing Officer's order giving effect to the CIT(A)'s directions was the only order available.

What were the issues?

Whether the CIT(A) was correct in dismissing the appeal without adjudicating on merits when the assessee had filed an appeal against an order giving effect to previous CIT(A) directions.

Which sections of the Income-tax Act were involved?

Section 234B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘ B’ BENCH : CHENNAI

Before: SHRI ABRAHAM P GEORGE & SHRI GEORGE MATHAN

आदेश / O R D E R

PER GEORGE MATHAN , JUDICIAL MEMBER

1.

This is an appeal filed by the assessee against the order of the Commissioner of Income-tax (Appeals)-5, Chennai in appeal No.126/CIT(A)-5/2014-15 dated 07.05.2018 for the assessment year 2004-05.

2.

Mr.R.Vijayaraghavan represented on behalf of the Assessee and Mr.Guru Bashyam represented on behalf of the Revenue.

3.

It was submitted by ld.A.R that the Ld.CIT(A) dismissed the assessee’s appeal holding that the assessee has not filed the proper order against which the appeal was liable to be filed before the Ld.CIT(A). The ld.A.R drew our attention to the Order giving effect to the order of the CIT(Appeals) passed by the ld. Assessing Officer dated 21.04.2014. It was a submission that in the last line of the said order, the ld. Assessing Officer has specifically mentioned “thus, directions of the Ld.CIT(A), LTU, Chennai contained in the order No.9/12-13/LTU(A) dated 24.01.2014 is complied with”. It was a submission that there is no other order. It was a submission that Ld.CIT(A) may be directed to dispose the appeal on merits. In reply, the ld.D.R vehemently supported the order of the CIT(Appeals).

4.

We have considered the rival submissions. A perusal of the Order giving effect to the order of the CIT(Appeals) dated 21.04.2014 shows that the ld. Assessing Officer has given effect to two orders of the Ld.CIT(A), first one bearing dated 24.01.2014 in respect of the interest charged u/s.234B of the Act and the second bearing ITA No.9/12-13/LTU(A) dated 24.01.2014. This being so, admittedly the issue in the appeal before the Ld.CIT(A), does arise out of the order of ld. Assessing Officer giving effect to the order of the CIT(Appeals) dated 21.04.2014. This being so, the order of the CIT(Appeals) dated 07.05.2018 in ITA No.126/CIT(A)-5/2014-15 is set aside and the issues raised in this appeal are restored to the file of ld.CIT(A) for re-adjudication on merits.

5.

In the result, the appeal of the assessee is partly allowed for statistical purposes.

Order pronounced in the open court after conclusion of hearing on 02nd January, 2019, at Chennai.

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