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2020 (2) TMI 660 - HC - Income TaxStay of demand - order rejecting the stay of the demand directing the petitioner to deposit 20% of entire demand drawn within 7 days - HELD THAT:- Petitioner had explained the position to the AO that the amounts had been received on the maturity of the deposits with the Post Office under the Monthly Income Scheme (MIS). The petitioner has even procured a letter dated 18.12.2019 which was issued by the postal department, which clearly states that the said deposits were internal transfers and not deposits made in cash. This communication was also marked to the Income Tax Officer, Ward No. 68 (1), New Delhi. However, it appears that the AO had already passed the assessment order on 07.12.2019 i.e. before the receipt of communication dated 18.12.2019. In these circumstances, we are unable to appreciate as to how, firstly, the AO could have rejected the stay application. Petitioner should not be subjected to harassment for pursuing her appeal. We therefore, set aside the assessment order dated 07.12.2019 and remand the matter to the AO for passing fresh assessment order after considering the relevant documents including the communication dated 18.12.2019 issued by the Office Of Sr. Superintendent of Post Offices, Delhi East Division, Delhi.
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