The CIT (A) summarily dismissed the appeal stating that the defects were not rectified . The stay application was also rejected . The assessee challenged the order of the CIT (A) by filing writ petition . High Court set aside the order of CIT (A) and remitted that the appeal and stay application filed by the assessee to the CIT (A) for consideration and decision afresh on merit , with in six weeks from the date of filing of additional grounds of appeal. Till the orders were passed on stay application coercive steps for enforcing the impugned orders were directed to be kept in abeyance . ( WP No 3419 of 2019 (L) dt 7-1-2020 ) (AY. 2011-12 , & 2015 -16)
Vattiyoorkavu Service Co -Op Bank Ltd v .ITO ( 2020) 115 taxmann.com 68/ 270 Taxman 274 ( Ker) (HC)
S. 250 : Appeal – Commissioner (Appeals) – Duties- Rectification of defects – Power to grant stay – Dismissing the statutory appeal on grounds of limitation would result in failure of justice- Directed the CIT (A) to decide on merit . [ S.251 , Art , 226 ]