Maruthiah Pandian.M v. the Commissioner
Case brief
What is this about?
This court set aside an order passed by the Commissioner without hearing the appellant, as it failed to check compliance with the pre-deposit condition under Section 34-A before entertaining the appeal. The court directed the Commissioner to examine the appeal's compliance within four weeks.
What did the court decide?
The impugned order and consequential communication dated 22.09.2021 were set aside; the Commissioner was directed to examine the appeal's compliance with the pre-deposit proviso within four weeks.