TMI Blog2018 (9) TMI 1852X X X X Extracts X X X X X X X X Extracts X X X X ..... infructuous, if the demand is enforced and executed during its pendency. In that event, the right to seek protection against collection and recovery pending Appeal by making an application for stay would also be defeated and frustrated. Such can never be the mandate of law. In the circumstances, we dispose both these petitions with directions that the Appellate Authority shall conclude the hearing of the Appeals as expeditiously as possible and during pendency of these Appeals, the petitioner/appellant shall not be called upon to make payment of any sum, much less to the extent of 20% under the Assessment Order/Confirmed Demand or claim to be outstanding by the Revenue. - WRIT PETITION NO.2157 OF 2018 AND WRIT PETITION NO.2160 OF 2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee is that the demand be kept in abeyance till the disposal of this Appeal. 4. With marginal difference in the figures, the issue raised in the second petition No.2160 of 2018 is also identical. Both petitions are taken up together. It is not disputed before us that in terms of Chapter XX styled as Appeals and Revision, the order of the Assessment Officer is appealable under section 246 sub-section (1). Once it is an appealable order and the Appeal has been filed, it is pending, then, the petitioner/appellant should have been given either an opportunity to seek a stay during the pendency of the appeal, which power is also conferred admittedly in the Commissioner or this Deputy Commissioner should have held the demand in abeyance as praye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stay would also be defeated and frustrated. Such can never be the mandate of law. 6. In the circumstances, we dispose both these petitions with directions that the Appellate Authority shall conclude the hearing of the Appeals as expeditiously as possible and during pendency of these Appeals, the petitioner/appellant shall not be called upon to make payment of any sum, much less to the extent of 20% under the Assessment Order/Confirmed Demand or claim to be outstanding by the Revenue. 7. We clarify that we have not expressed any opinion on the merits. This order is passed in the peculiar facts and circumstances of the petitioner's case and only because Mr.Agarwal informs us that the Appellate Commissioner has scheduled the matter f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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