2019 (2) TMI 2092 - HC - Income Tax

Expedite the hearing on stay application - petitioner has prayed at the moment that his appeal which is pending before the Commissioner of Income Tax, Gomit Nagar may be expedited - HELD THAT - Facts of the case are that according to C.B.D.T. Circular dated 31.07.2017 the amount of 20% of the demand has to be deposited. Then stay application can be heard on merits. Admittedly the petitioner has not deposited the amount of Rs.20% under the C.B.D.T. Circular. In view of the admitted position that 20% of the amount deposited has neither been deposited nor any request to grant time to deposit the same is being made. We cannot expedite the hearing on stay application.

Summary

The High Court of Allahabad dismissed the petition as the petitioner did not deposit 20% of the demanded amount as required by a CBDT circular for a stay application to be heard. The petitioner's appeal before the Commissioner of Income Tax was not expedited. Sri Savitra Vardhan Singh appeared for respondent no.4.