Southern Steel Industries v. AAC (CT)

101 STC 273High Court1996#4591 most cited

What is Southern Steel Industries v. AAC (CT) authority for?

The appellate authority must decide an appeal on its merits, even if the assessee fails to appear or comply, and cannot dismiss it solely on grounds of non-compliance.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2021 to 2026.

Also referred to as

Southern Steel Industries v. AAC (CT) · Section 249(3) · Section 250 · Section 143(3) · Section 144 · delay in filing appeal · condonation of delay · reasonable cause · opportunity of being heard · speaking order · appellate authority · merits of appeal

Sections most often in play

Section 1961Section 250Section 250 of the Income Tax ActSection 144Section 143(3)Section 147Section 249(3)Section 249(3) of the Income Tax Act

Issues it is cited on

stay petitionsection 249(3)section 143(3a)section 249delay in filing appealsection 24section 25condonation of delayopportunity of being heardreasonable causesection 250speaking order

Judgments citing Southern Steel Industries v. AAC (CT)

Amutha Sermaraj, Chennai vs. ITO, Ncw-10(6), Chennai

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1785/CHNY/2024[2017-18]Status: DisposedITAT Chennai21 Aug 2024AY 2017-18

Bench: Shri Mahavir Singhand Shri S.R. Raghunathaआयकर अपील सं./Ita No.:1785/Chny/2024 "नधा"रण वष"/Assessment Year:2017-18 Smt. Amutha Sermaraj, The Income Tax Officer, J-1, Maxsis Presidium, Vs. Non-Corporate Ward-10(6), No.2, 24Th Street, Chennai. L Block, Anna Nagar East, Chennai – 600 102. Pan: Aeipa 0278C (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri V. Balaji, Ca ""यथ" क" ओर से/Respondent By : Shri Clement Ramesh Kumar,Cit

For Appellant: Shri V. Balaji, CAFor Respondent: Shri Clement Ramesh Kumar,CIT
Section 144Section 250

…y inevitable implication but the appellate authority has to decide the appeal on merits and not dismiss it for default. For this, we rely on the decision of Hon’ble High Court of Madras in the case of Southern Steel Industries vs. AAC (CT), reported in [1996] 101 STC 273 (Mad). In term of the above, the order of CIT(A)-NFAC is set aside and matter remanded back to his file for fresh adjudication on merits after allowing reasonable opportunity of being heard to the assessee. 4. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court at the time of h…

Sri Varadaraja Textiles Pvt. Ltd., Coimbatore vs. ACIT, Corporate Circle-2, Coimbatore

In the result, the appeal is dismissed

ITA 1784/CHNY/2024[2014-15]Status: DisposedITAT Chennai21 Aug 2024AY 2014-15

Bench: Shri Mahavir Singhand Shri S.R. Raghunathaआयकर अपील सं./Ita No.:1784/Chny/2024 "नधा"रण वष"/Assessment Year:2014-15 Sri Varadaraja Textiles Pvt. The Asst. Commissioner Of Ltd., Vs. Income Tax, No.334-A, Avinashi Road, Corporate Circle -2, Peelamedu, Coimbatore – 641 018. Coimbatore -641 004. Pan: Aadcs 4875M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Saroj Kumar Parida, Advocate ""यथ" क" ओर से/Respondent By : Shri Clement Ramesh Kumar,Cit

For Appellant: Shri Saroj Kumar Parida, AdvocateFor Respondent: Shri Clement Ramesh Kumar,CIT
Section 250Section 271(1)(c)

…pressly or by inevitable implication but the appellate authority has to decide the appeal on merits and not dismiss it for default. For this, we rely on the decision of Hon’ble High Court of Madras in the case of Southern Steel Industries vs. AAC (CT), [1996] 101 STC 273 (Mad). In term of the above, the order of CIT(A)-NFAC is set aside and matter remanded back to his file for fresh adjudication on merits after allowing reasonable opportunity of being heard to the assessee. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court at the time of he…

Velappa Rowther Abdul Azeez Mohamed Raja, Erode vs. ACIT, Circle-1, Erode

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1766/CHNY/2024[2013-14]Status: DisposedITAT Chennai21 Aug 2024AY 2013-14

Bench: SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA (Accountant Member)

For Appellant: Shri N. Arjun Raj, Advocate for Shri T. Vasudevan, AdvocateFor Respondent: Shri Clement Ramesh Kumar, CIT
Section 147

…cording to him, the CIT(A)-NFAC merely can’t dismiss the appeal for default on the part of assessee but appeal has to be decided on merits. He relied on the decision of Hon’ble High Court of Madras in the case of Southern Steel Industries vs. AAC (CT), [1996] 101 STC 273 (Mad), wherein the Hon’ble Madras High Court held that unless the statute authorizes the quasi judicial authority to dismiss the appeal for default expressly or by inevitable implication, but the appellate authority has to decide the appeal on merits and not dismiss it for default. Admittedly, the Income Tax Appellate Tribunal Rules, 1963, Rule 2…

Arumuga Nainar, Chennai vs. ITO Non Corporate Ward-1(1), Chennai

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 254/CHNY/2020[2015-16]Status: DisposedITAT Chennai11 Oct 2021AY 2015-16

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT
Section 143(3)

…ismiss the appeal for default but he is bound to decide the appeal on merits even in the absence of the assessee. We further noted that, this view has been taken by the Hon’ble High Court of Madras in the case of Southern Steel Industries vs. AAC (CT), [1996] 101 STC 273 (Mad). Hence, dismissal for default by CIT(A) is bad in law and accordingly, we set aside the order of CIT(A). The appeal is remanded back 4 I.T.A. No. 254/CHNY/2020 to the file of CIT(A) for fresh adjudication, after allowing reasonable opportunity of being heard to the assessee. We order accordingly. 5. In the result, the appeal of the assess…

Srichakra Merchandising Pvt Ltd., Chennai vs. ITO Corporate Ward 6(4), Chennai

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 1068/CHNY/2019[2007-08]Status: DisposedITAT Chennai11 Oct 2021AY 2007-08

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT
Section 143(3)

…the appeal for default but he is bound to decide the appeal on merits even in the absence of the assessee. This view has been taken by the Hon’ble High Court 4 I.T.A. No. 1068/CHNY/2019 of Madras in the case of Southern Steel Industries vs. AAC (CT), [1996] 101 STC 273 (Mad). Hence, the ld.counsel stated that this order should be set aside and matter may be remanded back to the file of the CIT(A) for fresh adjudication after allowing reasonable opportunity of being heard to the assessee. 4. The ld. senior Departmental Representative opposed to setting aside of the order of CIT(A) because the CIT(A) has given r…