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TMI Blog2014 (8) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... and 2 of 2014 - - - Dated:- 25-7-2014 - T. S. Sivagnanam,JJ. For the Petitioner : Mr. K. Ravi For the Respondent : Mr. R. Krishnamoorthy ORDER By consent, the Writ Petition itself is taken up for final disposal. 2. Mr.R.Krishnamoorthy, learned standing counsel for Income Tax Department takes notice for the respondents. 3. Heard the learned counsel appearing for the petitioner and the learned counsel appearing for the respondents. 4.The petitioner as a Trustee challenged the order passed by the second respondent, Assessing Officer, rejecting the petitioner's stay petition pending disposal of the appeal filed by the petitioner against an order of Assessment made by the authority dated 29.03.2014, by which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d circumstances pleaded by the assessee/appellant. Even by applying the guidelines or conditions imposed by C.B.D.T., the authority is required to examine as to whether the assessee has made out a prima face case as to whether there is balance of convenience in his favour or whether the plea of the department is borne out by records and such other circumstances. Therefore, the observation of the Assessing Officer stating that the petitioner has not fulfilled the conditions stipulated in the instructions of C.B.D.T., without observing as to under what circumstances, the petitioner has not made out a prima facie case would establish that the impugned order has been passed without due application of mind. Therefore, this Court is inclined to i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal is disposed of by the first respondent. 10.It is open to the petitioner to raise all contentions before the appellate authority, who shall be considered the same on merits and in accordance with law. 11.The learned counsel for the revenue submitted that the appellate authority may be directed to disposed of the appeal within a specified time. Considering the submission, the appellate authority is requested to dispose of the appeal within a period of three months from the date of receipt of a copy of this order making it clear that the assessee shall cooperate for the expeditious disposal. 12.with the above direction, the writ petition is disposed of. No costs. Consequently, connected miscellaneous petitions are closed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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