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TMI Blog2019 (1) TMI 1145X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals. In connection with the present assessment order, the Assessing Officer himself has imposed a condition of depositing a portion of tax demand subject to fulfillment of which the remaining recovery would be stayed. Considering such facts, we would require that the Assessing Officer in the present case also not to pass the final order of penalty till the petitioner's appeals before the Tribunal against assessment for assessment years 2016-17 and 2017-18 are disposed of. - Writ Petition No. 73 of 2019 - - - Dated:- 17-1-2019 - AKIL KURESHI M.S. SANKLECHA, JJ. Mr. Jehangir Mistri, Sr. Counsel a/w Mr. Nishant Thakkar, Mr. Hiten Chande Ms. Jasmine Amalsadvala i/by PDS Legal for the Petitioner Mr. Suresh Kumar for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso noted that in the meantime, the Assessing Officer had instituted penalty proceedings under Section 271C of the Act. In this context, the Tribunal, in the said order, observed as under: 5. So far as the penalty proceedings are concerned, the assessee has made out a prima facie case in favour of the assessee proving that the outcome of the appeal before ITAT will directly impact the proceedings which are hurriedly being finalized by the authorities below, which may entail huge liability by way of penalty on the assessee. In our opinion, so long as the appeal is pending before the Tribunal, the Revenue authorities should be restrained from passing any order imposing penalty on the assessee u/s 271C and 206AA of the Act however the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when the Assessing Officer instituted penalty proceedings under Section 211C of the Act in relation to present assessment order, the petitioner requested for adjournment. By its letter dated 3.12.2018, besides raising other grounds, the petitioner urged that the Tribunal has already stayed the passing of final penalty order for earlier assessment years and that the appeals before the Tribunal are still pending and would come up for hearing on 11.12.2018. We are informed that the Assessing Officer had taken into account such facts and adjourned the penalty proceedings to 21.12.2018. We are further informed that the appeals came up before the Tribunal on 11.12.2018 on which date the department needed time. The appeals were adjourned to 15.1. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 2017-18 are disposed of. Under such circumstances, the petition is disposed of with following directions:- i. Respondent No.1 shall not pass final order under Section 271C of the Act till the petitioner's appeals before the Tribunal for assessment years 2016-17 and 2017-18 are decided. That would, however, not preclude him from proceeding further till the stage of passing the final order. The petitioner shall cooperate with such proceedings. ii. It goes without saying that by virtue of the stay granted by the Tribunal and the present further this order passed by this Court, the department would have no difficulty on the issue of limitation in passing the penalty order, If eventually, after the Tribunal disposes of the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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