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

ITA 321/CHNY/2020

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5721 (ITAT-CHENNAI)
• Duration Of Justice: 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 11-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Application of stay; Set aside
• Section: 234B; 2

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , B BENCH, CHENNAI , , BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER S.P. NO. 51/CHNY/2020 [IN ITA NO. 321/CHNY/2020] & ITA NO.321/CHNY/2020 [ [ / ASSESSMENT YEAR : 2011-12 LATE V. KATHIRVEL, REP. BY LEGAL HEIR K. LOGENDRAN, NO.3-4, GOPALASAMUTHIRAM NORTH STREET, MANNARGUDI 614 001. PAN: CDQPK 6586A V. THE INCOME TAX OFFICER, WARD 2, THIRUVARUR. ( [ /PETITIONER) ( /RESPONDENT) [ /PETITIONER BY : SHRI N. DEVANATHAN, ADVOCATE /RESPONDENT BY : SHRI A. SUNDARA RAJAN,ADDL.CIT /DATE OF HEARING : 14.02.2020 /DATE OF PRONOUNCEMENT : 14.02.2020 /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 & ITA NO.321/CHNY/2020 THE 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 ASSESSEES STAY PETITION IS DISMISSED AND THE APPEAL IN ITA NO.321/CHNY/2020 IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH FEBRUARY, 2020 AT CHENNAI. SD/- SD/- /CHENNAI, /DATED 14 TH FEBRUARY, 2020 RSR /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( ) /CIT(A) 4. /CIT 5. /DR 6. [ /GF ( ) (S. JAYARAMAN) /ACCOUNTANT MEMBER ( ) (MAHAVIR SINGH) / VICE PRESIDENT