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TMI Blog2016 (4) TMI 1204X X X X Extracts X X X X X X X X Extracts X X X X ..... nding before the Commissioner of Income Tax (Appeals) and he could have decided the pending appeals before him on merits by now, but in view of the admitted position that these appeals having not been decided for the last more than one year or so, it appears appropriate and expedient to dispose of these writ petitions with a direction to the Commissioner of Income Tax (Appeals) to decide the pending appeals expeditiously preferably within a period of six months from today. The assessee or its authorised representative may appear in the first instance before the Commissioner of Income Tax (Appeals) on 17th May, 2016. The petitioner shall deposit 15% of the total disputed demand under the impugned assessment orders within a period of one mont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee has approached this Court by filing the present writ petitions. 3 During the course of arguments, learned Senior counsel Mr M V Seshachala brought to the notice of the Court that in view of the recent Office Memorandum of Central Board of Direct Taxes (CBDT) dated 29.2.2016, in partial modification of Instruction 1914 dated 21.3.2016 which provides for guidelines of the stay of demand at the first appellate stage, CBDT has directed that in cases where the outstanding demand is disputed before the Commissioner of Income Tax (Appeals), the Assessing Officer shall grant stay of demand till disposal of the first appeal on payment of 15% of the disputed demand, unless the case was in the exception category of para B of such Circular. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Income Tax (Appeals) to decide the pending appeals expeditiously preferably within a period of six months from today. 8 The assessee or its authorised representative may appear in the first instance before the Commissioner of Income Tax (Appeals) on 17th May, 2016. The petitioner shall deposit 15% of the total disputed demand under the impugned assessment orders within a period of one month from today and the Commissioner of Income Tax (Appeals) may thereafter, decide the appeals in accordance with law on merits within the aforesaid stipulated period. The assesee will be free to raise all contentions on merits before the Commissioner of Income Tax (Appeals). 9 With the above observations, these writ petitions are disposed of. No costs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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