K G Srinivasan v. The Income-tax Officer, Non Corporate Ward-8(2), Chennai - 2019-LL-0823-69

Citation	2019-LL-0823-69
Appellant Name	K G Srinivasan
Respondent Name	The Income-tax Officer, Non Corporate Ward-8(2), Chennai
Court	ITAT-Chennai
Relevant Act	Income-tax
Date of Order	23/08/2019
Assessment Year	2009-10
Judgment	View Judgment
Keyword Tags	outstanding demand • stay petition • sale of building • capital gain • e-filing of appeal • stay of demand of tax
Bot Summary:	AR.V. Sreenivasan, IRS, JCIT. Date of Hearing 23-08-2019 Date of Pronouncement 23-08-2019 ORDER PER INTURI RAMA RAO, ACCOUNTANT MEMBER: The present stay petition is filed by the assessee seeking stay of demand of Rs.49,89,910/- for the assessment year 2009-2010. CIT(A) dismissed the appeal in limine on the ground that original appeal was not filed through e-filing mode. Sr. Departmental Representative vehemently opposed the stay petition. CIT(A) ought not to have dismissed the appeal on technical grounds. In the circumstances, in our considered opinion, it is fit case for stay of demand. We stay the outstanding demand for a period of four months from today or till disposal of appeal whichever is earlier. In the result, stay petition filed by the assessee is allowed on the above lines.

IN INCOME TAX APPELLATE TRIBUNAL D BENCH CHENNAI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER S.P.No. 248/CHNY/2019 ( I.T.A. No.2128/CHNY/2019) Assessment year 2009-2010. Shri. K G Srinivasan, Income Tax Officer, No.14/15, Vs. Non Corporate Ward 8(2) Rathinapuri Ring Road, Chennai. Koyambedu, Chennai 600 107. [PAN AFUPS 5572A] (Petitioner) (Respondent) Petitioner by Shri. S. Sridhar, Advocate Respondent by Shri. AR.V. Sreenivasan, IRS, JCIT. Date of Hearing 23-08-2019 Date of Pronouncement 23-08-2019 ORDER PER INTURI RAMA RAO, ACCOUNTANT MEMBER: present stay petition is filed by assessee seeking stay of demand of Rs.49,89,910/- for assessment year 2009-2010. SP No.248/2019. 2. It is submitted that demand in question had arisen on account of assessing to tax under head Short term capital gains arising on sale of building. It is submitted that ld. CIT(A) dismissed appeal in limine on ground that original appeal was not filed through e-filing mode. Thus it was submitted that ld. CIT(A) was not justified in dismissing appeal in limine on technical ground. Hence, it is contended that matter requires remission to file of ld. CIT(A) and demand in question should be stayed. 3. On other hand, ld. Sr. Departmental Representative vehemently opposed stay petition. 4. We heard rival submission and perused material on record. We are of considered opinion that ld. CIT(A) ought not to have dismissed appeal on technical grounds. In circumstances, in our considered opinion, it is fit case for stay of demand. We stay outstanding demand for period of four months from today or till disposal of appeal whichever is earlier. This stay petition shall stand vacated, in case assessee seeks any adjournment from hearing of appeal without any just and reasonable cause. appeal is posted for hearing on 10.12.2019. SP No.248/2019. 5. In result, stay petition filed by assessee is allowed on above lines. Order pronounced on 23rd day of August, 2019, at Chennai. Sd/- Sd/- (GEORGE MATHAN) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER Chennai Dated 23rd August, 2019. KV Copy to 1.Appellant 3. CIT(A) 5. DR 2. Respondent 4. CIT 6. GF K G Srinivasan v. Income-tax Officer, Non Corporate Ward-8(2), Chennai

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