TMI Blog2021 (2) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... e, however, submits that once the appeal is decided and in case any tax refund becomes due to the Petitioner, the same should be expeditiously dealt with. We have also heard Mr. Zoheb Hossain, Senior Standing Counsel for the Revenue. Accordingly, having considered the entire conspectus of the case, we feel that instead of issuing the directions as sought for, it would be in fitness of things that, the pending appeal of the Petitioner before CIT (A) is disposed of in a time-bound manner. We accordingly direct the concerned CIT (A), Delhi to decide the pending Appeal No.-1/10701/2019-20, within a period of two months from today. It is further directed that, in case the CIT (A) requires a report from the Assessing Officer, the same shall also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017-18, the Petitioner is in appeal before the CIT (A) and the same is still pending. Nevertheless, he submits that, the Petitioner has made deposits towards the outstanding income tax demand and further, amounts have also been recovered by way of bank attachment. He submits that, in the stay application preferred by the Petitioner vide order dated 26.02.2020, Respondent No. 1, has granted stay of balance income tax demand for AY 2017-18 till 30.09.2020 or till the disposal of appeal by CIT (A), whichever is earlier, subject to the Petitioner cumulatively depositing 15% of the total income tax demand by 20.03.2020. 5. Thereafter, the Petitioner made further deposits and thus 15% of the income tax demand stood paid. He argues that, subseq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l for the Revenue. 8. Accordingly, having considered the entire conspectus of the case, we feel that instead of issuing the directions as sought for, it would be in fitness of things that, the pending appeal of the Petitioner before CIT (A) is disposed of in a time-bound manner. We accordingly direct the concerned CIT (A), Delhi to decide the pending Appeal No.-1/10701/2019-20, within a period of two months from today. It is further directed that, in case the CIT (A) requires a report from the Assessing Officer, the same shall also be furnished within the timeline as specified by CIT (A). Pursuant to the decision in the appeal, the appeal effect order would subsequently passed and in case any refund amount becomes due to the Petitioner, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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