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TMI Blog2021 (1) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... o weeks' prior notice to the petitioner to avail its legal remedy. We issue the following directions: (i) Let the Tribunal decide the appeal of the petitioner within three months from today; (ii) If the assessing officer resorts to any coercive measure for recovery of dues in the meanwhile, he shall give at least two weeks' prior notice to the petitioner to avail its legal remedy; (iii) All contentions are kept open. - WRIT PETITION NO. 3367 OF 2019 - - - Dated:- 20-1-2021 - UJJAL BHUYAN MILIND N. JADHAV, JJ. Mr. Jehangir D. Mistri, Senior Counsel a/w Mr. Madhur Agarwal, Mr. Fenil Bhatt and Mr. Atul K. Jasani for the Petitioner Mr. Anil C. Singh, Additional Solicitor General a/w Mr. Nikhil Waje Mr. Akhi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... October 2019 and that as we are placing the matter for final disposal on a short date i.e. on 3 January 2020 immediately upon reopening of the Court after Christmas Vacation, we are inclined to continue the protection granted by the order dated 1 October 2019. 5. At this stage, learned counsel for the Respondents requests that instead of 3 January the matter may be adjourned to 10 January 2020. Accordingly, the petition to stand over to 10 January 2020. The protection granted by the Court by order dated 1 October 2019 in Writ Petition No.1405/2019 to continue till the next date. 4. Thus, from the above, we find that this Court had continued the interim protection granted by order dated 01.10.2019 in writ petition No. 1405/2019 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Singh, learned Additional Solicitor General submits that the writ petition itself has become infructuous because respondent No. 3 has, in the meanwhile, disposed of the appeal filed by the petitioner whereafter petitioner has preferred further appeal before the Income Tax Appellate Tribunal, G Bench, Mumbai ( Tribunal for short) being Income Tax Appeal No. 1935/Mum/2020 . Since the subject matter of the writ petition pertains to stay of recovery of demand during pendency of appeal before respondent No. 3 and the said appeal have been disposed of by respondent No. 3, no live issue survives for adjudication in this case. He also submits that a stay application was filed by the petitioner before the Tribunal which was disposed of vide o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal itself has decided to hear the appeal out of turn, the hearing should be expedited. Further, we feel that if the assessing officer initiates any recovery measure, he should give at least two weeks' prior notice to the petitioner to avail its legal remedy. 9. Considering the above, we issue the following directions: (i) Let the Tribunal decide the appeal of the petitioner being Income Tax Appeal No. 1935/Mum/2020 within three months from today; (ii) If the assessing officer resorts to any coercive measure for recovery of dues in the meanwhile, he shall give at least two weeks' prior notice to the petitioner to avail its legal remedy; (iii) All contentions are kept open. 10. With the above directio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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