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2021 (1) TMI 602 - AT - Income TaxStay u/s 220(6) rejected - revenue’s suggestion to direct the assessee to make payment of 20% of the disputed demands - HELD THAT:- AO does not wish to recover the demands in the hope that as a law-abiding corporate citizen, the assessee will volunteer to cooperate with the income tax department and the Assessing Officer chooses to wait till suitable clarification is obtained from the Hon’ble High Court to the effect that the stay granted in a writ petition challenging the validity of order declining stay under section 220(6), which is now admittedly infructuous in the light of the appeal having been disposed of by the learned CIT(A), ceases to hold good. This is indeed a welcome approach and reflects the utmost faith in and courtesy with which our taxpayers are being treated. In view of this factual position, we see no need to take a call on merits on this stay petition at this stage.The stay petition is, given the approach adopted by the field authorities, infructuous and must be dismissed as such. We must, however, take this paradigm shift in the approach of the field authorities, with a reasonable degree of circumspection. As for the revenue’s suggestion to direct the assessee to make payment of 20% of the disputed demands, we find it difficult to understand, much less approve, such a request. It is not for the Income Tax Appellate Tribunal to supplement or support the recoveries by the field officers. Once the Assessing Officer himself has decided not to take coercive measures, for the time being, it cannot be open to us to direct the assessee to pay any part of the disputed demands. When the powers of recovering the disputed taxes are with the Assessing Officer, and when, according to him, there are no fetters imposed on the exercise of such powers, it cannot be open to him to ask anyone else to direct him to exercise these powers. As for the request for an early hearing made by the learned senior counsel, we have taken note of no objection thereto by the revenue authorities and the submission of the learned Departmental Representative that the Assessing Officer is in the process of filing cross-appeal, along with a petition seeking condonation of delay, against the partial relief granted by the CIT(A), as also the fact that both the cross-appeals are required to be heard together. Therefore, while we direct the Registry to list this appeal for the out of turn hearing on 18th January 2021, we also direct the Departmental Representative to move a petition seeking consolidation of appeals, if any such cross appeal is filed, so that the cross appeals can be taken up together.
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