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TMI Blog2023 (8) TMI 723X X X X Extracts X X X X X X X X Extracts X X X X ..... eminders, were rejected only on 8th December, 2022 and the assessments orders were not given effect to till date, we are of the view that the appeals filed before the CIT (Appeals) could be disposed of at an early date and until then, the respondents/department should not take any coercive action against the appellant / assessee for recovery of the income tax, which has been assessed. See Great Barter Private Limited Vs. Assistant Commissioner of Income Tax [ 2022 (12) TMI 1432 - CALCUTTA HIGH COURT] These appeals are allowed and the orders passed in the writ petitions are set aside with a direction to keep the recovery proceedings initiated by AO in abeyance with a further direction to the CIT (A) to dispose of the appeal petitions fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n order of interim stay of the assessments, which according to the appellant, are high-pitched assessments till the appeal filed by the assessee before the Commissioner of Income Tax (Appeals) are disposed of. 3. The learned Single Bench has dismissed the writ petitions by the impugned orders on the ground that the writ petitions were filed belated whereas the stay applications were filed before the assessing officer during September, 2018. Aggrieved by such order, the appellant is before this Court by way of these appeals. 4. There is a delay of 166 days in filing the appeals. We find sufficient cause has been shown for not preferring the appeals within the period of limitation. Hence, the delay in filing the appeals are condoned. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the Commissioner of Income Tax (Appeals) could be disposed of at an early date and until then, the respondents/department should not take any coercive action against the appellant / assessee for recovery of the income tax, which has been assessed. 9. Identical view was taken by this Court in the case of Great Barter Private Limited Vs. Assistant Commissioner of Income Tax, Circle-1(1), Kolkata Ors in MAT 244 of 2020 and MAT 245 of 2020 dated 6th December, 2022. The operative portion of the order reads as follows:- 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 u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... py of this judgment and order. 10. In the light of the above discussion, these appeals are allowed and the orders passed in the writ petitions are set aside with a direction to keep the recovery proceedings initiated by the assessing officer in abeyance with a further direction to the Commissioner of Income Tax (Appeals) to dispose of the appeal petitions filed by the assessee 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. 11. We make it clear that we have not gone into the merits of the matters and it will ..... X X X X Extracts X X X X X X X X Extracts X X X X
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