| COURT: | ITAT Delhi |
| CORAM: | Diva Singh (JM), Sudhakar Reddy (AM) |
| SECTION(S): | 253 |
| GENRE: | Domestic Tax |
| CATCH WORDS: | maintainability of appeal |
| COUNSEL: | Piyush Kaushik |
| DATE: | June 19, 2015 (Date of pronouncement) |
| DATE: | July 1, 2015 (Date of publication) |
| AY: | 2010-11 to 2015-16 |
| FILE: | Click here to download the file in pdf format |
| CITATION: | |
| S. 253: Appeal in the ITAT can be filed against order of the CIT(A) on a stay application. Stay should be granted if relevant criteria of existence of prima facie arguable case, irreparable loss and financial position are not considered by the CIT(A) | |
Considering the fact that the issue on merits is yet to be decided by the CIT(A) and being of the view that the findings arrived at in para 5 have not taken into consideration the relevant criteria for deciding the issue namely the existence of prima facie arguable case in favour of assessee or not; irreparable loss if any and the financial position of the assessee etc. as no reference to these settled legal parameters is found mentioned in the order. It also seen that the merits of the order of the Assessing Officer till date have not been tested by any Appellate Authority. Thus, in these peculiar facts and circumstances, we direct the Revenue authorities from refraining to take any co-ercive action against the assessee till the passing of the order of the CIT(A) on merits. In view of the same, the Ld. CIT(A) is directed to pass a speaking order in the appeals on merit after giving the assessee a reasonable opportunity of being heard.
Revenue is not the criteria under any constitutional law that need to be considered by judiciary.
judiciary works on natural justice principle in any matter…so government could never be held supreme when it fails miserably.
that is the main consideration of fundamental rights. that way fundamental rights are forming part of MAGNA CARTA SINCE 1215 AD . THEN BILL OF RIGHTS & SO ON .
TRULY SPEAKING no parliament really has any right to abridge the fundamental rights of citizens, except in emergency like in War and the like.
But, what i see today all over the world for any silly reason governments through their parliaments misuse their powers f law making including constitutional amendments.
see why NJAC Bill surfaced and how NJAC Act passed by brute majority of the present government, still worse i see AG mukhul talks irrationally unlike a court officer at the hearings before constitutional bench of indian supreme court, it is obvious governments want to control the judiciary by all means, indian citizens need to oppose tooth and nail, else these so called governing parties might one day take over the judiciary, judges need to jealously guard the judicial independence at all costs as courts are to function the role of judiciary as the custodian of constitution, even if lawyers fail, as most lawyers suffer from so many defects –
– many lawyers really do not know application of law;
– many lawyers deliberately play in the hands of clients, especially as panel lawyers more so in every govt department just because departments over power the panel lawyers by not paying their fees even after the matters were taken up, departments cannot stop payments even if the dept loses the matter, but depts think only if the panel advocate succeeds in the matter n favor of dept …very mad misunderstanding of departments the principles of ‘rule of law’;
– success or failure is no criteria in litigations that every senior officer shd know obviously, he could not misuse his office by stopping payments to panel advocates;
-dept shd and must know its facts correctly instead of forcing the panel advocate, panel advocate has to apply the existing laws/ rules on the facts that is all; panel advocate might make on mistakes if proper facts are not provided by the litigant…so litigant is a litigant, else there is no litigation obviously;
without knowing where the shoe pinches how the cobbler could mend the shoe, cobbler need be provided relevant data by the person who suffered the pinch, only the person wearing the shoe only knows certainly not the mender sir. so is the dept is liable to provide right data, certainly not by the mender called the panel advocate.
-i see many lawyers really do not know how to apply the sections relevant from relevant Acts/rules, that is the poverty of legal education system india is suffering of late since last some decades…but holding LL.B/LL.M degrees mean nothing,as these degrees seem o be distributed under some great ideas of reservation principles, reservation ideas led to others similar such degrees, so blessed are the people who get just such degrees, but one has to pay the price whatever it is worth.
soon i think at this rate govt might also give reservations by adopting reservation ideas from mandal to provide degrees on mandal principle.
any way what ever it is country would go to dogs.. god save india.
initial god is judicial system , let it not fail.
judiciary need to be firm on all these worthies in government, else taxpayers might one day would stop paying taxes like a great ‘non cooperation movement’ led by mahatma gandhi and jail baro agitation would be followed, after all non violence movements would re-emerge if correctives are not in place .