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TMI Blog2022 (3) TMI 783X X X X Extracts X X X X X X X X Extracts X X X X ..... anted by way of blanket stay, as the provision namely, Section 220 (6) of the Act makes it mandatory that a condition shall be imposed, of course from the discretion of the Assessing Authority. Petitioner has missed to file any such application in respect of three Assessment Years, i.e., 2012-13, 2015-16 and 2016-17. In all these years, the Appeal is now pending before the ITAT. Out of these three Assessment Years, for AY 2012-13, as stated above, the petitioner has made an unsuccessful attempt to seek for stay. Even against the said order passed by ITAT no further appeal was filed by way of Tax Case Appeal before this Court. When that being the situation, the assessee now come forward to make payment, which can be taken as a condi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner : Mr.Ravi Kannan For the Respondent : Mrs.Hema Muralikrishna Senior Standing Counsel ORDER The prayer sought for herein is for a writ of mandamus, to raise the attachments made by the respondent on the bank accounts of the petitioner through notice u/s. 226(3) dated 27.01.2022 having DIN Notice No. ITBA / COM / F / 1 / 2021-22 / 1039113078(1), ITBA / COM / F / 17 / 2021-22 / 1039123958(1), ITBA / COM / F / 17 / 2021-22 / 1039124820(1), ITBA / COM / F / 17 / 2021-22 / 1039113357(1), ITBA / COM / F / 17 / 2021-22 / 1039113756(1), ITBA / COM / F / 17 / 2021-22 / 1039113981(1), ITBA / COM / F / 17 / 2021-22 / 1039116556(1), ITBA / COM / F / 17 / 2021-22 / 1039116327(1), ITBA / COM / F / 17 / 2021-22 / 1039114445(1), ITBA / ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it was rejected by the ITAT. 6. Insofar as the other Assessment Years, i.e., 2015-16, 2016-17 as well as 2017-18 are concerned, no such stay petition had been filed either before the CIT (Appeals) or before the ITAT. 7. Under these circumstances, the petitioner has moved the present writ petition with the aforesaid prayer, where, Mr.Ravi Kannan, learned counsel appearing for the petitioner assessee has made a fervent appeal before this Court stating that, the petitioner is ready and willing to make some payment of the demand, which may be indicated by this Court till the petitioner approaches the ITAT in respect of AY 2015-16 and 2016-17 and CIT (Appeals) in respect of 2017-18 to file appropriate stay application and if such applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e learned Standing counsel would submit that, insofar as the present plea made by the petitioner to lift the attachment made in respect of the Bank Account is concerned, unless and until the petitioner make some substantial payment of the demand in respect of each Assessment Year, the plea raised by the petitioner to lift the attachmentof the Bank Account cannot be considered by the Revenue, hence, the present plea made by the petitioner is without any merit and hence, she seeks for dismissal of this writ petition. 12. I have considered the said submissions made by the learned counsel appearing for both sides and have perused the materials placed before this Court. 13. Admittedly the petitioner suffered with order of assessment as wel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by way of blanket stay, as the provision namely, Section 220 (6) of the Act makes it mandatory that a condition shall be imposed, of course from the discretion of the Assessing Authority. 17. The petitioner has missed to file any such application in respect of three Assessment Years, i.e., 2012-13, 2015-16 and 2016-17. In all these years, the Appeal is now pending before the ITAT. 18. Out of these three Assessment Years, for AY 2012-13, as stated above, the petitioner has made an unsuccessful attempt to seek for stay. Even against the said order passed by ITAT no further appeal was filed by way of Tax Case Appeal before this Court. 19. When that being the situation, the assessee now come forward to make payment, which can be tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall stand automatically vacated without further reference to this Court for any further orders. (vi) It is further made clear that, after complying the aforesaid, if the petitioner approaches the concerned forum, i.e., ITAT, CIT (Appeals) as well as the Assessing Authority as the case may be and stay applications are made, the same shall be considered objectively by taking into account that the conditional order passed by this Court is complied with by the petitioner and based on which the stay petition shall be decided accordingly. (vii) The effect of non-compliance of this order as indicated above, in any respect, either payment or approaching the concerned authorities as indicated above by filing stay petition, would entile the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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