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2024 (4) TMI 355 - MADRAS HIGH COURTPriority/out of turn hearing of the appeals pending with CsIT (AU) and/or CIT(A) - Stay of demand - Rejection of Application for hearing of the Appeal against the Assessment order on the ground of law, pendency of large number of high pitch cases before the Appellate Commissioner - as submitted that though the amount involved is more than a crores and the petitioner is being subjected to genuine hardship, the petitioner’s appeal has not be taken up disposal HELD THAT:- There are several high pitched appeals are pending along with the regular appeals before the Appellate Commissioner. It would be humanly impossible to the Appellate Commissioner to take up the petitioner’s appeal against the Assessment order dated 21.03.2022. It would be unfair if the petitioner's case is taken up out of turn overlooking the other pending appeals of other assessees. Considering the above, Court is inclined to give liberty to file appropriate application to stay recovery proceedings. In case, the petitioner moves such application within a period of four weeks from the date of receipt of a copy of this order, such application may be considered and disposed of the same on merits and in accordance with law by the appropriate Authority. Pending such exercise, the respondent shall keep all recovery proceedings in abeyance.
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