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2024 (4) TMI 355

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..... vanan For the Petitioner : Mr. M. Velmurugan For the Respondents : Mr. A.N.R. Jayaprathap Junior Standing Counsel ORDER Mr.A.N.R.Jayaprathap, learned Junior Standing Counsel takes notice on behalf of the respondents. 2. The petitioner is aggrieved by the impugned notice dated 25.07.2023, whereby, the petitioner's application for hearing of the Appeal against the Assessment order dated 21.03.2 .....

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..... batch etc., in the case of I.Vetrivel Vs. Director General of Income Tax (Inv) and others vide order dated 17.10.2022. 5. It is submitted that the Appellate Commissioner is overloaded with several appeals and therefore no preference can be given to the petitioner, as it is humanly impossible to take up the appeal. 6. The learned Junior Standing Counsel for the respondents on the other hand woul .....

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..... ecided that requests covering genuine and exceptional circumstances, raised at the instance of the appellant, may be considered by the Pr.CCIT NFAC and CcsIT of Central Charges and international Taxation, on the basis of recommendations of jurisdictional Pr.CIT/Pr.CIT(Central)/CIT(IT), in the following situations:- (i) Case having demand above Rs. 1Cr, (ii) Cases where refunds, as originally c .....

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..... In case, the petitioner moves such application within a period of four weeks from the date of receipt of a copy of this order, such application may be considered and disposed of the same on merits and in accordance with law by the appropriate Authority. Pending such exercise, the respondent shall keep all recovery proceedings in abeyance. 11. This Writ Petition is disposed of. No costs. Consequen .....

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