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TMI Blog2022 (12) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... sought for either before the assessing officer by filing an application under Section 220(6) of the Income Tax Act, orders are passed by the assessing officer either keeping the notice of recovery in abeyance and not treating the assessee as an assessee in default till the appeal is disposed of. There are yet another set of cases where the assessing officer for reasons to be recorded imposes certain conditions as a condition for grant of stay. The appellant s case falls under the second category where the assessing officer has directed 20% of the demand to be paid by the assessee for being entitled to grant of stay. It is an undisputed fact that as against the impugned assessment order, appeal has been filed before the Commissioner of Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring for the respondents. 4. We are satisfied with the reasons assigned in the affidavit filed in support of the application. Accordingly, the delay in filing the instant appeal is condoned. 5. The applications for condonation of delay being I.A. No.CAN 1 of 2020 (Old CAN 2510 of 2020) and I.A. No.CAN 1 of 2020 (Old CAN 2504 of 2020) are allowed. There shall be no order as to costs. Re: MAT 244 of 2020 6. This intra Court appeals have been filed both against a common order dated 26th September, 2018 passed in W.P. No.4717(W) of 2018 and W.P. No.4719 of 2018. There was one other writ petition, which was also dismissed in the said order, i.e. W.P.4720 of 2018. 7. The appellant had filed a separate appeal, which appears to have been dismi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n conditions as a condition for grant of stay. The appellant's case falls under the second category where the assessing officer has directed 20% of the demand to be paid by the assessee for being entitled to grant of stay. 11. It is an undisputed fact that as against the impugned assessment order, appeal has been filed before the Commissioner of Income Tax (Appeals), second respondent on 25th January, 2018. It is not clear as to why the appeal is pending before the Commissioner (Appeals) for more than two years. Identical issues have come up for consideration before various High Courts and we would refer to two of the decisions of the High Court of Delhi, namely, Valvoline Cummins Limited - Vs. - Deputy Commissioner of Income Tax, Dfelhi & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax (Appeals), the appellate authority, to disposed of the appeals on merits and in accordance with law after affording an opportunity of personal hearing to the authorised representative of the assessee as expeditiously as possible preferably within a period of 45 days from the date of receipt of the server copy of this judgment and order. 15. We make it clear that we have not gone into the merits of the matter and it will be well open to the assessee to canvass all factual and legal issues before the Commissioner of Income Tax (Appeals). 16. There shall be no order as to costs. 17. Urgent photostat certified copy of this order, if applied for, be furnished to the parties expeditiously upon compliance of all legal formalities. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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