TMI Blog2022 (5) TMI 1230X X X X Extracts X X X X X X X X Extracts X X X X ..... for a stay, that has been negated for the reasons stated. Be that as it may, once the appeal has been entertained and unless it is decided one way or other, if the Assessing Officer is permitted to go ahead pursuant to the order passed by the authority concerned under Section 263 of the Act, then that will make the very challenge in the appeal before the ITAT otiose. We are inclined to dispose this writ petition with the following orders: 1.That the assessing authority can go ahead with the assessment proceedings pursuant to the notice dated 26.03.2022 on the basis of the order passed by the revisional authority under Section 263 of the Act for which the petitioner shall cooperate by filing any reply or evidence or documents as so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder on 30.03.2021, as against which, the petitioner has filed an appeal before the Income Tax Appellate Tribunal [In short 'ITAT'], the Assessing Authority has issued a notice on 21.01.2022, where, even though the petitioner sought for an order of stay of the order impugned therein, for want of power as expressed by the Tribunal, it has rejected the said application for stay filed by the petitioner/assessee. 3. In the meanwhile, though the appeal filed by the assessee is pending before the ITAT, the Assessing Officer has issued a notice on 26.03.2022, directing the petitioner to comply with the notice and submit information for completion of the assessment proceedings for the Assessment Year 2016-17 and it had also scheduled a h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, indulgence has been shown by this Court. One such writ petition is W.P.No.5650 of 2022 in the matter of M/s.Taqa Neyveli Power Company Private Limited Vs. The Income Tax Appellate Tribunal 'A' Bench, Represented by its Registrar and 2 others, dated 14.03.2022 , where this Court on the similar circumstances, having considered the plea raised therein, has passed the following orders: 9. I have considered the submissions made by the learned counsel appearing for either side and have perused the materials placed on record. 10. As has been pointed out by the learned counsel for the petitioner assessee that, once an appeal has been filed against the very revisional order under Section 263 of the Act, where date has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rther proceedings including the notice for demand shall be made by the assessing officer against the assessee till the disposal of the appeal which is pending before the Income Tax Appellate Tribunal, for which already date of hearing is given as 07.04.2022. ● In view of the above, the ITAT is hereby directed to complete the hearing of the appeal proceedings and pass orders in the appeal on or before 31.05.2022 on its own merits and in accordance with law. ● It is further made clear that, once an order is passed by the Tribunal, depending upon the outcome of the said order, it is open to the assessing authority to go ahead against the assessee in case if that is necessary, in accordance with law. With the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the notice for demand shall be made by the assessing officer against the assessee till the disposal of the appeal which is pending before the Income Tax Appellate Tribunal, for which already date of hearing is given as 12.04.2022. ● In view of the above, the ITAT is hereby directed to complete the hearing of the appeal proceedings and pass orders in the appeal on or before 31.05.2022 on its own merits and in accordance with law. ● It is further made clear that, once an order is passed by the Tribunal, depending upon the outcome of the said order, it is open to the assessing authority to go ahead against the assessee in case if that is necessary, in accordance with law. 12. With the above observations and directions, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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