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TMI Blog2020 (9) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... the first appellate authority was virtually acting under dictation, in that the first appellate authority felt compelled by the CBDT instructions relied upon in his order, to insist on a payment of 20% of the disputed demand, pending disposal of the appeal. When there was a specific direction in Ext.P5 judgment of this Court to the appellate authority to consider the stay application on merits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority did not hear him while passing Ext.P6 stay order, and that this was a further act in contravention of the directions of this Court in Ext.P5 judgment. Quash Ext.P6 order and direct the first appellate authority to pass fresh orders in the matter after hearing the petitioner, either through a physical hearing or through video conference. - WP(C).No.16473 OF 2020 - - - Dated:- 12-8-2020 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal. It is the contention of the learned counsel for the petitioner that while the appellate authority ought not to have gone by the directions in the office memorandum of the CBDT, while considering a stay application pursuant to the direction of this Court, it is a further fact that before passing the said order, the petitioner was also not given an opportunity of hearing. 2.I have heard t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stay application as directed by this Court, and without placing any reliance on the instructions issued by the CBDT directing the application to be decided in a particular way. Even otherwise, it is obligatory on statutory authorities who are entrusted with quasi judicial powers under a statute, to adjudicate on issues without being bogged down by executive instructions that direct them to exerci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt shall accordingly pass fresh orders as directed within a period of four months from the date of receipt of a copy of this judgment. Needless to say, till such time as orders are passed by the 2nd respondent as directed, and the order communicated to the petitioner, recovery steps for recovery of amounts confirmed against the petitioner by the assessment orders impugned in the appeal shall be ke ..... X X X X Extracts X X X X X X X X Extracts X X X X
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