TMI Blog2019 (11) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... revious assessment years. He points out that the respondent s writ petition is pending before this Court and is listed on 21.01.2020. We are of the considered view that in cases where there is stay of recovery of demand of tax, the Tribunal should deal with the appeals pending before it on a higher priority. The Tribunal should consider forming a separate list of such cases which should be hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant has assailed the order dated 01.02.2019, passed by the Income Tax Appellate Tribunal (ITAT) in S.A. No. 68/ Del/2019 in I.T.A. No. 909/ DEL/2017 (A.Y. 2011-12), whereby the Tribunal has extended the stay originally granted on 11.04.2016. The stay relates to outstanding demand of ₹ 1,08,95,83,260/-. The Tribunal has observed that the assessee is not responsible ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot been assailed. Be that as it may, we are inclined to entertain the submission of Mr. Bhatia that in cases where there is stay of recovery of demand by the Tribunal, the Tribunal should deal with such cases on priority. He points out that, on the one hand, the assessee has obtained the stay of the outstanding demand while, on the other hand, it is pressing for refund of the amou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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