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TMI Blog2020 (2) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... al of the petitioner pending before Commissioner of Income Tax (Appeals) Mumbai-26 shall be decided expeditiously and in any event within a period of three months from the date of receipt of an authenticated copy of this order. (ii) Since petitioner had deposited 20% of the tax demand in terms of the Assessment Order, there shall be stay of recovery of the balance amount till disposal of the appeal as aforesaid. (iii) Bank accounts of the petitioner which are stated to have been sealed by the respondents shall be resealed forthwith - WRIT PETITION NO. 108 OF 2020 - - - Dated:- 4-2-2020 - UJJAL BHUYAN, MILIND N. JADHAV, JJ. Ms. Ritika Agarwal a/w. Mr. Salman Balbale i/b. ACE Legal for the Petitioner. Mr. N.C. Mohanty fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osal of this Petition, the effect, implementation and operation of impugned orders dated 14.06.2019 and 22.11.2019 passed by the Respondent No.2 be stayed. (g) To grant ad-interim relief in terms of prayer (a) to (f) as stated hereinabove. (h) To award cost of the petition to the Petitioner (i) To grant such other relief as is deemed ft under law and (j) Equity in the circumstances and facts of the case. 3. The above prayers have been made in the context of the following facts : 4. Petitioner is an individual and an assessee under the Income Tax Act, 1961 ( the Act for short). He is subject to assessment jurisdiction of respondent No.3. In the assessment order dated 29.12.2017 for the Assessment Year 2015-16 Asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax (Appeals) on 20.01.2018. 9. Today, when the matter is called upon, learned counsel for the petitioner submits that the appeal pending before Commissioner of Income Tax (Appeals), Mumbai-26 is Appeal No. 10348/2017-18 and it is pending since 20.01.2018. She also submits that assessment order similar to the one passed in respect of the petitioner was passed in the case of brother of the petitioner namely Dharmendra Valji Karia whereafter he paid 20% of the tax demand though he has also fled appeal before the Commissioner of Income Tax (Appeals). In the case of brother, Pr. Commissioner of Income Tax-15, Mumbai, has passed an order on 10.12.2019 stating that since the assessee i.e. Dharmendra Valji Karia had paid 20% of the demand rais ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of demand in the case of Dharmendra Valji Karia on deposit of 20% of the tax demand, the same treatment be extended to the petitioner as he has also deposited 20% of the tax demand which is in conformity with the CBDT Office Memorandum. That apart, when the petitioner had deposited 20% of the tax demand and his appeal is pending before the first appellate authority, it was not justified on the part of the revenue authority in sealing the bank accounts of the petitioner thereby creating hurdles in his day-to-day activities. 14. Consequently and in the light of the above, we issue the following directions : (i) Appeal No. 10348/2017-18 of the petitioner pending before Commissioner of Income Tax (Appeals) Mumbai-26 shall be decided e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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