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TMI Blog2020 (4) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... ecide the application firstly, I deem it appropriate to issue directions to the Tribunal to decide the appeals within some time line and in order to enable the petitioner it seems appropriate to direct the income tax officer not to press for the encashment of the demand drafts, provided the petitioner deposits at least 30% of the demanded tax within a period of one week from today. On receipt of the aforementioned tax, the demand drafts would be cancelled. The petitioner shall be permitted to transact the Bank account maintained with the Bank. The Tribunal in such circumstances shall endeavour to decide the appeals within a period of six months. Till such time this arrangement will continue. - WP(C).No.8516 OF 2020(L) - - - Dated:- 18- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Income Tax (Appeals) along with the stay petitions. Since the stay was declined, the petitioner approached this Court vide Writ Petition (C) No.28170 of 2019 dated 23.10.2019. This Court disposed of the Writ Petition directing the second respondent to consider and pass orders on the appeals within the limit of six months from the date of receipt of the certified copy of the judgment and in the meantime, coercive steps for recovery of the amount was ordered to be kept in abeyance. 4. Sri.P.C.Sasidharan, the learned counsel appearing on behalf of the petitioner, submits that the Commissioner of Income Tax (Appeals) dismissed the appeals vide order dated 18.2.2020. The aforementioned orders of the Commissioner of Income Tax (Appeals) we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the petitioner submits that he do not dispute the orders passed by the Commissioner of Income Tax (Appeals) and filing of the appeal much less the preparation of the demand drafts. The learned counsel also submits that no doubt that the petitioner had preferred appeals, an appropriate direction can be in the peculiar facts and circumstances issued to the Tribunal to decide the appeals within some time, provided the petitioner expresses bonafides in depositing a substantial amount of tax at least to the extent of 15% in order to secure the interest of the revenue. 6. Having heard the learned counsel for the parties and perused the paper book, the grievances as noticed above has some force. The appeals were preferred on 16th March, 2020 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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