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TMI Blog2019 (10) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... l disposal of the appeal before the CIT(A). It would, therefore, be open to the Petitioner to take such measures as are available under the Act to obtain an appropriate order, seeking a stay of the recovery of the demand confirmed by an order dated 14th March, 2019. Looking at the huge demand and the attitude of the Revenue in curtailing the normal period of 30 days available to party to make a payment, it would be appropriate that till the disposal of the Petitioner s application under Section 220(6) of the Act and if the order on such application is adverse to the Petitioner, then for a period of two weeks thereafter, no coercive proceedings will be adopted by the Revenue. This, of course, subject to the Petitioner filing the necessary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate Authority. 2. Learned Counsel Mr. Mohanty prays for time to file reply. Such time is granted. 3. The facts of the case are peculiar. The huge tax demand is sought to be enforced forthwith without permitting time for filing Appeal or alternative appropriate proceedings. The question of prima-facie case of the Petitioner would also be relevant. Under the circumstances, while granting time to the Respondents for filing reply, there shall be stay against the recovery of the tax. 4. Stand over to 12/04/2019. 2. The Petitioner has invoked extra ordinary jurisdiction of this Court challenging the impugned order dated 14 March 2019 passed by Respondent No.1 under section 115Q read with 115O of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct. In case the Commissioner of Income Tax (Appeals) holds that the appeal from the impugned order dated 14 March 2019 passed under section 115O of the Act is available and the appeal as filed is maintainable, then this petition will be withdrawn by the Petitioner. This as an effective alternate remedy is available. However, it is made clear that withdrawal of this petition would not, in any manner, fetter the Petitioner from challenging any other orders passed by the Authorities under the Act in these proceedings. This, as such orders would give rise to separate cause of action for the petitioner to challenge, if otherwise entitled to do so. 5. Petition be placed under the caption of direction on 1 October 2019. 6. Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that demand would not be enforced till the Appeal of the Petitioner therein is disposed of by the CIT(A). The learned Addl. Solicitor General, on instructions, states that he is not in a position to make such statement on behalf of the Revenue. Thus, the above decision of the Delhi High Court is of no assistance to the Petitioner. 5. We note that once it is held that an appeal under the Act is maintainable from the impugned order dated 14th March, 2010 passed by the Assessing Officer, then all incidence of an appeal would equally apply in the case of the Petitioner. It is also not disputed that once the Petitioner has filed an appeal before the CIT(A), it is open to the Petitioner to make appropriate application before the Author ..... X X X X Extracts X X X X X X X X Extracts X X X X
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