TMI Blog2020 (3) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... in order to avoid such a situation, the Tribunal directed the ld. CIT(A) to dispose off the appeals of other group concerns/ persons expeditiously vide order dated 30-04-2019. Despite the said directions, the appeals in the case of Shri Ashosk Chandak and Shri Naresh Choudhry are still pending for disposal before the ld. CIT(A) and penalty proceedings in the case of M/s. SMS AAMW Tollways Pvt Ltd are pending before the AO. When the lower authorities have not given any heed to the direction of the Tribunal, we find it a fit case for extension of stay against outstanding demand by the Department. The assessee cannot be put to face the harassment/ harsh treatment due to non-disposal of the appeal. Accordingly, we extend the stay for a furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding before the ld. CIT(A) and the case of M/s. SMS AAMW Tollways Pvt. Ltd. is pending before the AO in the penalty proceedings. The ld.AR of the assessee has submitted that the assessee is ready to argue the matter. However, the Tribunal has adjourned the hearing of the appeal sine die, awaiting the disposal of other connected appeals by the ld. CIT(A). Hence, the ld.AR of the assessee has pleaded that since the appeal of the assessee is adjourned sine die and the ld. CIT(A) has not disposed off other group concerns appeals and penalty proceedings appeal by the AO, therefore, the stay granted by the Tribunal vide order dated 5-07-2019 may be extended till the disposal of the appeal of the assessee. 2.2 On the other hand, the ld. DR obj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levied in respect of all the five persons. However, only case of the assessee has reached to this tribunal and the appeals in respect of other four persons are still pending before the ld. CIT(A). The ld AR of the assessee as well as the ld DR has pointed out that the appeals in respect of other group persons are still pending before the ld. CIT(A). Since the statement of Shri Megh Raj Singh Shekhawat was recorded U/s 132(4) of the Act and the appeal against the penalty order in the case of Shri Megh Raj Singh Shekhawatas well as other three persons of the same group are still pending before the ld. CIT(A), therefore, the present appeal of the assessee cannot be decided independently when the appeal in the case of Shri Megh Raj Singh Shekh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earlier the appeal of the assessee was heard by the Tribunal on 7-02-2019 but it was released on account of other connected appeals of the group concerns which are required to be heard together. The Tribunal noted that there is a common surrender on behalf of the group which has resulted penalty levied u/s 271AAB of the Act against all five persons of the group. Since the finding in an isolated case may have a direct bearings on the merits of the other cases which may also adversely affect the case of other group concerns, therefore, in order to avoid such a situation, the Tribunal directed the ld. CIT(A) to dispose off the appeals of other group concerns/ persons expeditiously vide order dated 30-04-2019. Despite the said directions, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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