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

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.

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

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).

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.

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