TMI Blog2022 (3) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner assessee is entitled to under Section 220(6) of the Act, the same should have been considered on merits, by using his discretion, of course by imposing certain conditions, however, the Assessing Authority, i.e., the respondent herein outrightly rejected the same by directing the petitioner to approach the Appellate Authority. If we look at the language used in Section 220(6) of the Act, it is the complete discretion of the Assessing Authority to deal with such application filed under the said section and it can be disposed of by the Assessing Authority by using his discretion, of course by imposing certain conditions depending upon the circumstances of the case. When that being so, the present order which is impugned he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assessment Year 2011-12, there has been an order of assessment, dated 16.12.2019, which according to the petitioner has never been served on her and only at the time of getting the penalty proceedings under Section 271(1)(c) of the Income Tax Act 1961 (in short the Act ), she was able to receive the assessment order, dated 16.12.2019 from the faceless assessment centre only on 23.12.2021. Thereafter she filed the appeal before the CIT (Appeals) against the assessment order, dated 16.12.2019 on 24.01.2022. 3. In the meanwhile, the petitioner had filed an application under Section 220 (6) of the Act to the respondent who is the Assessing Authority on 22.01.2022, seeking for a stay of the demand by treating the assessee, who is not in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, Mr.D.Prabhu Mukunth Arunkumar, learned Junior standing counsel appearing for the respondent would submit that, it has to be proved by the petitioner assessee that the assessment order, dated 16.12.2019 has not been served on her so far and she has not received it. 8. Since the appeal has been belatedly filed, admittedly, only on 24.01.2022, i.e., after the filing of the application under Section 220(6) of the Act before the Assessing Authority on 22.01.2022, on considering the said factual matrix, instead of exercising it, it was directed the petitioner to approach the CIT (Appeals) to file the stay petition. Therefore the learned standing counsel would submit that, there is absolutely no infirmity in the said order, dated 07.02 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a reason that can be given by the Assessing Authority within the meaning of Section 220(6) of the Act. 13. Therefore, in that view of this matter, this Court is inclined to dispose of this writ petition with the following order : (i) That the impugned order is set aside and the matter is remitted back to the respondent, where the petitioner can make a fresh application also along with an earlier application, where if he needs to make any additional input or reason for considering his application for grant of stay and such application shall be considered and decided by the respondent Assessing Authority by using his discretion, where, if the Assessing Authority wants to impose any conditions with regard to the payment of certain perc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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