https://www.taxtmi.com/caselaws?id=359953 The court granted the petitioner's request to quash the tax payment order by the Assessing Officer for the assessment years 2012-13 and 2015-16. The petitioner had initially filed appeals with the Commissioner of Income Tax (Appeals) for both years, but the appeal for 2015-16 was not found, leading to confusion about the filing location. The court directed the petitioner to provide clarification. It was discovered that the appeal for 2015-16 was mistakenly filed with Ayakar Savakendra (ASK) before being transferred to the Commissioner of Income Tax (Appeals), Coimbatore. The court instructed the petitioner to submit a proper appeal petition within ten days, emphasizing the right to appeal should not be hindered by technicalities. The Commissioner of Income Tax (Appeals) was directed to consider the appeal without limitation issues and to handle both years' appeals and stay petitions concurrently, suspending the tax payment order until further decisions were made. The judgment aimed to balance the petitioner's appeal rights with revenue protection, removing unnecessary obstacles. en-us Tue, 10 Apr 2018 00:00:00 +0530 Mon, 07 May 2018 08:25:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359953 The court granted the petitioner's request to quash the tax payment order by the Assessing Officer for the assessment years 2012-13 and 2015-16. The petitioner had initially filed appeals with the Commissioner of Income Tax (Appeals) for both years, but the appeal for 2015-16 was not found, leading to confusion about the filing location. The court directed the petitioner to provide clarification. It was discovered that the appeal for 2015-16 was mistakenly filed with Ayakar Savakendra (ASK) before being transferred to the Commissioner of Income Tax (Appeals), Coimbatore. The court instructed the petitioner to submit a proper appeal petition within ten days, emphasizing the right to appeal should not be hindered by technicalities. The Commissioner of Income Tax (Appeals) was directed to consider the appeal without limitation issues and to handle both years' appeals and stay petitions concurrently, suspending the tax payment order until further decisions were made. The judgment aimed to balance the petitioner's appeal rights with revenue protection, removing unnecessary obstacles. Case-Laws Income Tax Tue, 10 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359953