TMI Blog2018 (5) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... raised and to secure the interest of revenue, this court is inclined to issue the appropriate directions. 9. In the result, the writ petition is disposed of by directing the petitioner to file a proper appeal petition before the Commissioner of Income Tax(Appeals) in respect of the assessment for the year 2015-16, within a period of ten days from the date of receipt of a copy of this order. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ari to quash the order passed by the 2nd respondent-Assessing Officer dated 31.01.2018 by which, the 2nd respondent has directed the petitioner to pay the tax demanded for the assessment years 2012-13 and 2015-16. 3. The reason for approaching this court is on the ground that the petitioner has filed appeal before the Commissioner of Income Tax (Appeals), Coimbatore in respect of the assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anding Counsel for the respondents to get instructions from the department. 6. Today, when the matter is taken up for hearing, the learned Standing Counsel for the respondents reports that the appeal for the assessment year 2015-16 was not filed before the Commissioner of Income Tax(Appeals)-19, Chennai on 15.02.2017, but, before the Ayakar Savakendra (ASK) , which has been assigned as ASK No.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment year 2015-16. 8. In the light of the factual situation, this court is of the view that the petitioner's right conferred under the provisions of the Act to file an appeal should not be foreclosed on technicalities. To avoid all technical objections being raised and to secure the interest of revenue, this court is inclined to issue the appropriate directions. 9. In the resul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessment year 2015-16 and hear them together and pass orders, on merits and in accordance with law. Till orders are passed, in the stay petitions, the impugned order passed by the 2nd respondent dated 31.01.2018 shall be kept in abeyance and abide by the orders to be passed by the Commissioner of Income Tax(Appeals) on the stay petitions. No costs. Consequently, connected miscellaneous petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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