ADHIRAJ CEMENTS Vs. UNION OF INDIA

JUDGEMENT

(1.) Aggrieved by the order Annexure P/21 dtd. 23/3/2023 the present writ petition has been filed. Vide the impugned order the claim of the petitioner for waiver of payment of pre-deposit in the course of filing of the appeal challenging the assessment order 22/9/2022 has been summarily rejected by the ITA-3(1) Raipur, directing the petitioner to first deposit atleast 20 percent of the demand raised.

(2.) The short question of law involved in the present writ petition is as to whether the Commissioner, Income Tax could have passed such an order without passing a speaking order on the application for grant of exemption or waiver that the petitioner has filed along with his appeal dtd. 21/10/2022. The appeal was filed assailing the assessment order dtd. 22/9/2022, Annexure P/2.

(3.) The contention of the petitioner is that when an appeal is filed before the Commissioner assailing the order of an Assessment Officer along with an application for waiver of the pre-deposit, the authorities concerned have to pass a specific speaking order in respect of the same before proceeding further with the appeal on its own merits including that of the application for grant of stay, if any.