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TMI Blog2022 (12) TMI 1432X X X X Extracts X X X X X X X X Extracts X X X X ..... of stay is sought for either before the AO by filing an application u/s 220(6) 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 AO 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 CIT (Appeals), second respondent on 25th January, 2018. It is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e allowed and the order passed in the writ petitions is set aside with a direction to keep the recovery notices issued by the assessing officer kept in abeyance and direct the CIT(Appeals), the appellate authority, to disposed of the appeals on merits. - THE HON BLE MR. JUSTICE T. S. SIVAGNANAM AND THE HON BLE MR. JUSTICE HIRANMAY BHATTACHARYYA For the Appellant : Mrs. Manju Agarwal, Ms. Anju Manot For the Respondent : Mr. Smarjit Roychowdhury JUDGMENT (T.S. SIVAGNANAM, J.) 1. Since the issues involved in these appeals are common and germane, both the appeals are disposed of by this common judgment and order. For the sake of convenience, we take up MAT 244 of 2020 for discussion. Re: I.A. No.CAN 1 of 2020 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion filed before the assessing officer as well as in the writ petition. The grounds, which have been raised by the appellant, have been noted by the learned Single Bench. However, the learned Single Bench had dismissed the writ petitions on the ground that the appellant had not pleaded hardship in the said application and therefore, no fault can be attributed to the order of the assessing officer, which in the opinion of the appellant, was devoid of reasons. 9. Admittedly, the assessments are high pitched assessments and when such high pitched assessments are appealed against and an order of stay is sought for either before the assessing officer by filing an application under Section 220(6) of the Income Tax Act, orders are passed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority. In cases on hand, the return filed by the assessee was a loss return. However, the assessing officer has assessed the income and it is definitely a high pitched assessment. That apart, we find that the appeal was filed before the Commissioner of Income Tax (Appeals) well within the period of limitation and is pending since 25th January, 2018. 13. That apart, we are informed by the learned Advocate appearing for the appellant that till date the notice of demand has not been enforced on the assessee. Thus, considering the peculiar facts and circumstances of the case, we are of the view that the appeal itself should be directed to be disposed of by the Commissioner of Income Tax (Appeals) at an early date and until then, recovery pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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