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2020 (3) TMI 862 - AT - Income TaxExtension of stay against outstanding demand by the Department - Penalty levied u/s 271AAB - HELD THAT:- Earlier the appeal of the assessee was heard by the Tribunal on 7-02-2019 but it was released on account of other connected appeals of the group concerns which are required to be heard together. Tribunal noted that there is a common surrender on behalf of the group which has resulted penalty levied u/s 271AAB of the Act against all five persons of the group. Since the finding in an isolated case may have a direct bearings on the merits of the other cases which may also adversely affect the case of other group concerns, therefore, in order to avoid such a situation, the Tribunal directed the ld. CIT(A) to dispose off the appeals of other group concerns/ persons expeditiously vide order dated 30-04-2019. Despite the said directions, the appeals in the case of Shri Ashosk Chandak and Shri Naresh Choudhry are still pending for disposal before the ld. CIT(A) and penalty proceedings in the case of M/s. SMS AAMW Tollways Pvt Ltd are pending before the AO. When the lower authorities have not given any heed to the direction of the Tribunal, we find it a fit case for extension of stay against outstanding demand by the Department. The assessee cannot be put to face the harassment/ harsh treatment due to non-disposal of the appeal. Accordingly, we extend the stay for a further period of 180 days or till the disposal of the appeal whichever is earlier.
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