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TMI Blog2019 (1) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner is entitled to file such stay petition before the Commissioner of Income Tax (Appeal) himself, where the appeal is admittedly pending. Accordingly, this writ petition is allowed and the impugned order is set aside. Consequently, the petitioner is directed to file a stay petition before the Commissioner of Income Tax (Appeals) in the pending appeal within a period of two weeks from the date of receipt of a copy of this order. If any such application is filed, the CIT (A) shall take up the same and dispose at first instance on merits and in accordance with law within a period of four weeks thereafter. Till such decision is taken by the Appellate Authority, no coercive action shall be taken against the petitioner. - W.P.No.33800 of 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first respondent seeking for stay of demand of entire disputed tax. The first respondent, however rejected the application by a single line order stating Petition rejected. AO to collect eligible demand. Hence, the present writ petition is filed before this Court. 5.The learned counsel for the petitioner contended that when the appeal filed against the order of the assessment is still pending before the third respondent/Appellate Authority, the order of the first respondent in rejecting the stay petition, that too, with a further direction to the Assessing Officer to collect the demand, is totally unreasonable and unjustifiable. He further contended that under similar circumstances, in an order made in W.P.No.5794 of 2018 dated 05.04. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le such stay petition before the Commissioner of Income Tax (Appeal) himself, where the appeal is admittedly pending. 7.Accordingly, this writ petition is allowed and the impugned order is set aside. Consequently, the petitioner is directed to file a stay petition before the Commissioner of Income Tax (Appeals) in the pending appeal within a period of two weeks from the date of receipt of a copy of this order. If any such application is filed, the CIT (A) shall take up the same and dispose at first instance on merits and in accordance with law within a period of four weeks thereafter. Till such decision is taken by the Appellate Authority, no coercive action shall be taken against the petitioner. No costs. Consequently, the connected ..... X X X X Extracts X X X X X X X X Extracts X X X X
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