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TMI Blog2018 (5) TMI 1396X X X X Extracts X X X X X X X X Extracts X X X X ..... eals of the petitioner for the financial years 2010- 11 and 2011-12 involve similar issues but are placed before different appellate authorities since we are informed, in case of assessment for the assessment year 2010-11, the normal appellate authority happened to be the Assessing Officer in case of the petitioner. We would request the department to consolidate both appeals before the same Appellate authority. Petition disposed off. - R/SPECIAL CIVIL APPLICATION NO. 17672 of 2017 - - - Dated:- 3-5-2018 - MR. AKIL KURESHI AND MR. B.N. KARIA, JJ. For The Petitioner : Nanavati Associates(1375) For The Respondent : Ms Shruti Pathak, AGP ORAL ORDER ( PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The petitioner ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority would dispose of expeditiously. The petitioner did approach the Appellate authority, however, for reason of non-availability of the accountant, the petitioner had asked for time. Thereafter, till date the appeal as well as the stay petition are pending. For the financial year 2011-12, the petitioner had challenged the order of assessment. Once again, the question of stay pending such appeal was agitated in this Court in Special Civil Application No. 12461 of 2016. Division Bench, by an order dated 05.12.2016, provided as under: 4. In view of the above, the present petition stands disposed of by observing that let the first appellate authority finally decide and dispose of the Appeal within a period of four weeks from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issed on 31.01.2018. 4. With respect to Financial Year 2010-11, the Court had prevented recoveries till stay petition is disposed of by the first Appellate authority. The same not having been done so far, no further recoveries can be permitted. With respect to financial year 2011-2012, this Court had prevented recovery till disposal of the first appeal. This would include condition for pre-deposit. Contrary to the understanding of the department when the Court had said that further implementation of the notices (for recovery) may be stayed, the question of predeposit would be covered by such a direction If the department had any doubt, it should have asked for clarification. At any rate, in face of such directions, condition of pre-depos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate authority. 7. Under the circumstances, the petition is disposed of with following directions: (i) The orders dated 31.01.2018 dismissing the petitioner's appeals for the financial years 2011-12 and 2012-13 are set aside. Both appeals are revived and placed before the Appellate authority. (ii) The revived appeal for the financial year 2011-12 shall also be placed for hearing before the Joint Commissioner (Appeals) Vadodara, Division, 6 before whom the appeals filed for the financial years 2010-11 and 2011-12 shall be heard by the said Appellate authority together without insisting on any pre-deposit. The petitioner shall appear before the said authority on 21.05.2018 and be prepared for hearing of the appeals. If it is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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