Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2015 (12) TMI 527

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t to restore the matter to the file of the Deputy Commissioner for the purpose of deciding the same on merits. - It is well settled that the powers to direct payment of predeposit are discretionary powers and such discretion is required to be exercised by the concerned authority in a reasonable manner. Having regard to the finding recorded by the Tribunal whereby, it has recorded a prima facie view in favour of the assessee, it cannot be said that the discretion exercised by it in refusing the amount of pre-deposit is, in any manner, unreasonable, or arbitrary so as to give rise to any question of law. - it is not possible to state that the impugned order passed by the Tribunal suffers from any legal infirmity so as to give rise to any ques .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... impugned order, the Tribunal has allowed the appeal by setting aside the order passed by the Deputy Commissioner and has sent the matter back to the Deputy Commissioner for deciding the same on merits. 3. Ms. Maithili Mehta, learned Assistant Government Pleader appearing on behalf of the appellant assailed the impugned order by submitting that the first appellate authority had, after duly considering the merits of the case, directed the assessee to make pre-deposit of 10% of the total demand. It was on account of non-deposit of such amount, that the appeal came to be dismissed. Referring to the impugned order passed by the Tribunal, it was submitted that the Tribunal has, more or less, decided the matter on merits by stating that its ear .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he interests of the revenue. It was submitted that the appeal being devoid of merits, deserves to be dismissed. 5. This court has considered the submissions advanced by the learned counsel for the respective parties and has perused the impugned order passed by the Tribunal as well as the order passed by the first appellate authority. 6. From the facts as noted hereinabove, it is apparent that the short controversy that arises in the present case is as to whether the Tribunal was justified in granting total waiver of pre-deposit. As can be seen from the impugned order passed by the Tribunal, it has considered the merits of the case and has found as a matter of fact that a strong prima facie case has been made out in favour of the asses .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates