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2015 (10) TMI 1619

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..... by any Appellate Authority. Thus, in these peculiar facts and circumstances, we direct the Revenue authorities from refraining to take any co-ercive action against the assessee till the passing of the order of the CIT(A) on merits. In view of the same, the Ld. CIT(A) is directed to pass a speaking order in the appeals on merit after giving the assessee a reasonable opportunity of being heard. The Ld. Sr. DR on the above view being expressed by the Bench insisted that a direction to the assessee be included mandating that the assessee should cooperate in ensuring that the hearing takes place. In the fact of the insistence of the Ld. Sr. Dr, Ld. AR, Mr. Piyush Kaushik gave an oral undertaking on behalf of his client by stating that the asses .....

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..... hansi vide his separate order dated 03.03.2015 raised a total demand of ₹ 2,69,23,555/- for the six years under consideration. As per record, the assessee thereafter filed the appeals under consideration before the CIT(A) and also as per record filed writ petition before the Hon'ble Allahabad High Court. Reference to these facts is found made in the impugned order itself. The Hon'ble High Court vide writ tax No.-199/2015 to 204/2015 on 26.03.2015 in the recovery proceedings directed the Appellate Authority to endeavour to decide the interim stay application alongwith appeal preferably within 10 days from the date of receipt of the certified copy of the order. Considering the same, the impugned order has been passed. For ready- .....

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..... to be paid starting from April 22th 2015 and payable on or before 22th of every month. The assessee is also directed to deposit the first installments starting from the first financial year i.e 2009-10 and thereafter in the same order for the following financial year and so on. It is further laid down that in case of any default in making payment of demand by the appellant as directed above, the appellant shall be deemed to be an assessee in default as per the provisions of the Income tax Act, 1961 and the AO may take appropriate action for recovery of the entire outstanding demand as on that date. 3. Aggrieved by this, the assessee is in appeal before the Tribunal. 4. Both the Ld. AR and the Sr. DR have been heard. Considering the .....

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