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2014 (4) TMI 1054 - AT - Income TaxStay or recovery of demand during the pendency of assessee's appeal - Jurisdiction of CIT(A) - whether in the absence of any appeal, the Tribunal has any jurisdiction to entertain the appeal of the assessee against the order passed by Ld. CIT(A) on the application of the assessee for stay of recovery of demand when the appeal was pending before the first appellate authority but no appeal was pending before the Tribunal? - Held that:- The power to grant stay of collection of tax is an inherent and incidental power of the appellate authority for the effective exercise of appellate powers. Since in the instant case the regular appeal of the assessee is pending before the Learned CIT(A) i.e. the first appellate authority at the time of passing of order on stay petitions so, he has the power to grant stay. However, no appeal is pending before the Tribunal and there is no specific express power with the Tribunal to entertain and dispose of such appeals, so the Tribunal cannot grant the stay of collection of tax by entertaining the appeals against orders of Ld. CIT(A) for stay of recovery . In other words, the Tribunal cannot interfere with the order passed by the Learned CIT(A) in his inherent and incidental power of its appellate Jurisdiction. Thus appeal filed by the assessee against the order of Ld. CIT(A) passed on applications of the assessee for grant of stay of tax demand, are not maintainable - Decided against assessee.
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