TMI Blog2022 (5) TMI 1067X X X X Extracts X X X X X X X X Extracts X X X X ..... it would be open to the authority on the facts of individual cases to grant deposit orders of a lesser amount than 20% pending appeal. 1st respondent as the appellate authority exercises quasi-judicial powers. Power to consider prayer for stay is incidental and ancillary to the power to hear appeals. As a quasi-judicial authority, Commissioner (Appeals) is not bound by the administrative circulars issued by CBDT. He has to apply his own independent mind in the facts and circumstances of each case. Considering the above, the impugned order is hereby set aside. The matter is remanded back to the 1st respondent for a fresh decision on the prayer for stay of the petitioner in accordance with law after complying with the principles of natu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Against the aforesaid order of assessment, petitioner has preferred appeal before the 1st respondent. It is stated that the appeal is pending. 6. In the meanwhile, 2nd respondent issued demand notices, which were followed by garnishee notices. Though petitioner had filed a stay petition before the 1 st respondent on 05.04.2021, the same was not considered while the petitioner faced demand with garnishee notices. 7. It was at that stage that petitioner had approached this Court by filing W.P.No.31826 of 2021. The said writ petition was disposed of on 03.12.2021 as under: 6. After hearing learned counsel for the parties and on due consideration, we are of the view that it would meet the ends of justice if a direction is issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against the appellant if the appellant complies with Sr.No.1 above. 3. This order will be reviewed after expiry of 3 months from the date of order, or if the appeal order is not passed by such time period. 4. This order will not impinge on the right of the Assessing officer to adjust refunds arising, if any against the demand. 5. This order is without prejudice to the proceedings and final outcome the appeal to be decided on the grounds of appeal filed by the appellant. 9. On a perusal of the impugned order dated 04.03.2022, it is seen that 1st respondent was guided by the office memorandum dated 31.07.2017 of the Central Board of Direct Taxes (CBDT), as per which stay may be granted in cases where appeals are pending s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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