TMI Blog2017 (11) TMI 1357X X X X Extracts X X X X X X X X Extracts X X X X ..... r to grant stay. Revenue was fully justified in his submission that the petitioner's conduct virtually amounts to forum shopping. It is true because the petitioner has been moving various authorities, who have considered the petitioner's requests, afforded him an opportunity of personal hearing and passed speaking orders. However, the petitioner did not comply with any of those directions, but once again approached the first respondent. This will clearly shows the conduct of the petitioner. But, this cannot be a ground for refusing to consider the stay petitions by the Appellate Authority, before whom, the appeals are pending. Thus, for all the above reasons in the preceding paragraphs and on the grounds pointed out earlier, the writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posal of the appeals. In the order dated 07.2.2017, the third respondent imposed other conditions also. 4. The petitioner's case is that he was unable to comply with the conditions imposed in the order dated 07.2.2017 and instead of challenging the said order, the petitioner thought fit to file petitions dated 13.2.2017 before the Joint Commissioner of Income Tax. In the petitions dated 13.2.2017, the petitioner prayed for stay of the demand pertaining to the relevant assessment years till the disposal of the appeals by the first respondent. The Additional Commissioner of Income Tax afforded an opportunity of personal hearing to the petitioner and after taking note of the submissions made by the petitioner in the stay petitions, he p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r also. 6. Even prior to the request for lifting of attachment dated 08.9.2017, the petitioner filed petitions on 03.8.2017 before the first respondent for grant of stay of the demand for the relevant assessment years. On a perusal of the petitions dated 03.8.2017, it is seen that the petitioner canvassed the merits of the matter and also mentioned about the various orders passed by the Authorities rejecting his earlier requests. The petitioner also relied upon the decision of this Court in the case of Paulsons Litho Works Vs. ITO Others [reported in (1994) 208 ITR 676] in support of his contention that the first respondent has necessary powers to deal with and pass orders on the petitions for stay filed where the Appellate Authority i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitions dated 03.8.2017 wherein the petitioner made a prayer for grant of stay and also sought permission for payment in instalments. Considering this as an administrative act, the first respondent held that he, being a Judicial Authority, is empowered to adjudicate the grounds of appeal and that he is not an Administrative Authority, before whom, the petitions can be moved seeking stay of demands. 9. On a prima facie reading of paragraph 2 of the impugned order, one would get an impression that the first respondent stated that he has no power to entertain the stay petitions. However, on a closer reading of the said paragraph, it reveals that the first respondent was considering the request made by the petitioner to pay 5% of the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority. That apart, the first respondent stated that the petitioner had not filed additional grounds. This finding appears to be incorrect because in the stay petitions dated 03.8.2017, the petitioner discussed about the merits of the matter and placed certain facts, which, according to him, would establish a prima facie case and stated that the assessment being a high pitched assessment, he is entitled for grant of stay and that he is facing severe financial constraints, as his bank accounts have already been attached. Therefore, it may not be right to observe that no additional grounds have been filed. The stay petitions undoubtedly contain submissions made by the petitioner on merits as well as on the legal issues. 13. Hence, this Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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