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TMI Blog2018 (4) TMI 1643X X X X Extracts X X X X X X X X Extracts X X X X ..... T(A) shall take up the stay petition at the first instance or along with the appeal which is said to be posted on 26.04.2018 and take a decision on merits and in accordance with law. Till such decision is taken by the first respondent, no coercive action shall be initiated against the petitioner. No costs. Consequently, the connected miscellaneous petitions are closed. - W.P.No.5794 of 2018 & W.M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the only ground that first appeal before the CIT (A) is pending. In my considered view, the manner in which the impugned order has been passed cannot be countenanced. 3.The petitioner earlier approached the Assessment Officer and filed an application for grant of stay of the demand or in other words not to treat the petitioner as assessee in default. The Assessing Officer, by order dated 05.02. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the assessing officer. With the reply sent by the Assessing Officer, the petitioner approached the second respondent by way of a petition dated 28.02.2018 requesting for grant of stay. Unfortunately, the said application has been rejected by a single line order. 4. When the guidelines issued by the CBDT provide for a remedy that an assessee can approach the jurisdictional administrative Princ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition. In the light of the above, the impugned order calls for interference. 5. Learned counsel for the petitioner has submitted that the appeal filed by the petitioner before the CIT(A) against the order of Assessment dated 29.12.2017 is posted for hearing on 26.04.2018. Therefore, the best course to be adopted by the petitioner is to move the Appellate Authority by way of a stay petition. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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