TMI Blog2013 (4) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... rovision also put an obligation on respondent No.2 to decide the appeal expeditiously. Petitioner shall move an application before the respondent No.2 to decide the appeal - The respondent No.2 on filing of such an application shall consider and decide the application for stay expeditiously as far as possible within a period of 30 days from the date of filing of such an application and shall further make an endeavour to decide the appeal itself as far as possible within a period of 6 months from the date of filing of such an application - Respondent No.1 shall not take any coercive action and shall await the decision of respondent No.2 on the stay application and during this period, the respondent No.1 shall release the Bank account of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 of the Income Tax Act. After filing of the appeal, petitioner herein had moved an application for stay against the recovery proceedings on 27.4.2011, Annexure P-5. Thereafter another applications was filed by the petitioner on 29.3.2012 Annexure P-6. It is stated that both the applications are still pending before the respondent No.2 without any adjudication but respondent No.1 initiated proceedings for recovery and by taking coercive action, attached the bank account of the petitioner of Punjab National Bank and the total amount Rs.2,12,000/- has been transmitted by the Revenue to its account. It is submitted by the petitioner that (i) under Section 250(6)(A) of the Income Tax Act, an appeal preferred by the appellant ought to have bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etition, the Assessee should not be treated as defaulter and apparently the action has been taken by the respondent No.1 for recovery of the dues against the petitioner during the pendency of the appeal. So far as Section 250(6A) of the Act is concerned, it provides that the appellate authority shall make an endeavour to decide the appeal within a period of one year from the end of the financial year in which such appeal was filed. The aforesaid provision also put an obligation on respondent No.2 to decide the appeal expeditiously. In view of the aforesaid, we find it appropriate to allow the prayer of the petitioner and dispose of the matter on following terms :- 1. Petitioner shall move an application before the respondent No.2 to dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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