9911796707
TMI Blog2022 (3) TMI 783X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 / 2021-22 / 1039124820(1), ITBA / COM / F / 17 / 2021-22 / 1039113357(1), ITBA / COM / F / 17 / 2021-22 / 1039113756(1), ITBA / COM / F / 17 / 2021-22 / 1039113981(1), ITBA / COM / F / 17 / 2021-22 / 1039116556(1), ITBA / COM / F / 17 / 2021-22 / 1039116327(1), ITBA / COM / F / 17 / 2021-22 / 1039114445(1), ITBA / COM / F / 17 / 2021-22 / 1039115421(1), ITBA / COM / F / 17 / 2021-22 / 1039117164(1), ITBA / COM / F / 17 / 2021-22 / 1039116790 (1) and Notices u/s. 226 (3), dated 28.01.2022 having DIN & Notice No.ITBA / COM / F / 17 / 2021-22 / 1039150168(1), ITBA / COM / F / 17 / 2021-22 / 1039149836 (1) and direct the respondent to give opportunity to the petitioner before proceeding with the recovery proceeding. 2. In respect of Assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court stating that, the petitioner is ready and willing to make some payment of the demand, which may be indicated by this Court till the petitioner approaches the ITAT in respect of AY 2015-16 and 2016-17 and CIT (Appeals) in respect of 2017-18 to file appropriate stay application and if such applications are filed, that may also be directed to be considered on merits by taking into account the amount paid by the petitioner, pursuant to the direction to be given by this Court at this juncture in this writ petition as a condition precedent for the grant of stay of the demand. 8. Insofar as the AY 2012-13 is concerned, since the very stay petition filed before the ITAT itself was dismissed, the petitioner had no option except to file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut any merit and hence, she seeks for dismissal of this writ petition. 12. I have considered the said submissions made by the learned counsel appearing for both sides and have perused the materials placed before this Court. 13. Admittedly the petitioner suffered with order of assessment as well as the order of first Appellate Authority atleast in respect of three Assessment Years. For AY 2017-18 is concerned, the appeal is pending before the CIT (Appeals). 14. Except AY 2012-13, where they unsuccessfully filed the stay petition, for all other Assessment Years, even that attempt has not been made by the petitioner assessee. Now he has come forward before this Court making a hue and cry against the attachment made in respect of the Bank Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the petitioner has made an unsuccessful attempt to seek for stay. Even against the said order passed by ITAT no further appeal was filed by way of Tax Case Appeal before this Court. 19. When that being the situation, the assessee now come forward to make payment, which can be taken as a condition for making some interim arrangement, till the petitioner approaches the appropriate forum, to seek for stay of the demand by filing necessary application. 20. Taking into account of these totality of the factual matrix of this case and having regard to the submissions made by the learned counsel for the petitioner as well as the respondent Revenue, this Court is inclined to dispose of this writ petition with the following orders : (i) That t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
