Marappagounder Periasamy Vs ITO (ITAT Chennai)
Chennai ITAT dealt with a peculiar situation where the CIT(A) had dismissed appeal without adjudication by merely reproducing his earlier order for AY 2014-15.
Assessee challenged the CIT(A)’s order, arguing that it was a verbatim copy-paste of AY 2014-15 appellate order, including even the statement of facts & grounds which related to that year & not AY 2013-14. Hence, the appeal was never adjudicated on merits. It was also pointed out that the Assessee had already paid more than 20% of the disputed demand.
Departmental Representative fairly conceded that the CIT(A) had not applied his mind & simply pasted an earlier year’s order.
Tribunal held that such a mindless order cannot stand judicial scrutiny. Since the CIT(A) failed to deal with the grounds for AY 2013-14, the order was set aside & the matter was restored back to CIT(A) for fresh consideration, with a direction to adjudicate correctly after affording due opportunity to the Assessee.
Consequently, the stay application became infructuous & was dismissed. Thus, the appeal was allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT CHENNAI
Aforesaid stay application along with the appeal filed by the assessee for Assessment Year (AY) 2013-14 arises out of the order of Learned Commissioner of Income Tax (NFAC), Delhi [hereinafter “CIT(A)”] dated 18.03.2025.
