What did the Tribunal hold?

The tribunal decided to restore the appeal to the file of the AO for re-adjudication. The assessee was to be granted an adequate opportunity of being heard.

The assessee filed a stay petition and an appeal for the assessment year 2014-15. The tribunal noted that the Assessing Officer (AO) had not passed a speaking order on the issues.

What were the issues?

Whether the Assessing Officer passed a speaking order on the issues raised in the appeal. The need for re-adjudication by the AO.

Rangasamy Gounder Manonmani, Annur vs ITO | ITAT Chennai 2018

Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI

Before: SHRI GEORGE MATHAN & SHRI S. JAYARAMAN

Hearing: 27.04.2018

: अपीलाथ( क+ ओर से/ Appellant by Mr. S.Sridhar, Adv., Erode : )*यथ( क+ ओर से /Respondent by Mr. Jayaganesh, JCIT : सुनवाई क+ तार"ख/Date of Hearing 27.04.2018 घोषणा क+ तार"ख /Date of : 27.04.2018 Pronouncement आदेश / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER:

This is a Stay Petition filed by the assessee in for the AY 2014-15. 2. Shri Jayaganesh, JCIT, represented on behalf of the Revenue and Shri S.Sridhar, Adv., represented on behalf of the assessee.

SP No.171/Chny/2018 & :- 3 -: 6. As it is noticed that the issues in this appeal have not been considered by the AO by passing a Speaking Order, we are of the view that the appeal of the assessee is liable to be disposed off by restoring to the file of the AO for re-adjudication and we do so. In these circumstances, the issues in this appeal are restored to the file of the AO for re-adjudication after granting the assessee adequate opportunity of being heard.

In the result, the appeal filed by the assessee in stands partly allowed for statistical purposes. As the appeal of the assessee has been disposed off by restoring to the file of the AO for re-adjudication, the Stay Petition filed by the assessee in SP No.171/Chny/2018 stands dismissed as infructuous.

Order pronounced in the Open Court on April 27, 2018 at Chennai. (एस जयरामन) (जॉज" माथन) (S. JAYARAMAN) (GEORGE MATHAN) लेखा सद!य/ACCOUNTANT MEMBER "या"यक सद!य/JUDICIAL MEMBER चे"नई/Chennai, 2दनांक/Dated: April 27, 2018. TLN

RANGASAMY GOUNDER MANONMANI,ANNUR vs. ITO WARD 2(3), COIMBATORE

What did the Tribunal hold?

What were the facts?

What were the issues?

Latest GST High Court judgments