TMI Blog2019 (10) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... red by them against the penalty orders have since been heard by the appellate authority, and orders are not passed in the appeals only because of the pendency of these writ petitions. Also note that when these writ petitions were admitted by this Court, this Court had by an interim order passed in March 2019, stayed the recovery of the penalty amounts from the petitioners during the pendency of the writ petitions. The writ petitions have been pending before this Court for over six months and a stay has also been operating in favour of the petitioners, in the meanwhile. Taking note of the fact that the statutory appeals can now be disposed by the First Appellate Authority, dispose these writ petitions by directing the CIT (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 377; 218 Crores. 2. It would appear that, against the penalty orders, the petitioners preferred appeals before the First Appellate Authority, and simultaneously moved the Joint Commissioner of Income tax, through petitions under Section 226 of the Income Tax Act for considering them as assessees not in default pending the disposal of the appeals by the appellate authority. The Joint Commissioner, after considering the case of the petitioners, directed them to pay 10% of the penalty amounts confirmed against them by the assessing authority in two equal monthly instalments, as a condition for stay of the recovery of the balance amounts confirmed against them. It is citing their poor financial condition, and inability to pay ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nces, and taking note of the fact that the statutory appeals can now be disposed by the First Appellate Authority, I dispose these writ petitions by directing the Commissioner of Income Tax (Appeals) before whom the appeals preferred by the petitioners, against the orders of penalty passed against them under the Income Tax Act, are pending, to consider and pass orders on the same, expeditiously after hearing the petitioners, at any rate, within three months from the date of receipt of a copy of this judgment. It is made clear that pending disposal of the appeals by the Commissioner of Income Tax (Appeals), and communication of the appellate orders to the petitioners, the stay granted by this Court against recovery of penalty amounts from th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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