9911796707
TMI Blog2022 (12) TMI 1400X X X X Extracts X X X X X X X X Extracts X X X X ..... the materials placed on record, apart from the pleadings of the parties. 2. The Petitioner had preferred an appeal under Section 246-A of the Income Tax Act (hereinafter referred to as 'the Act' for brevity) before the Commissioner of Income Tax (hereinafter referred to as 'the Appellate Authority' for brevity) against the order dated 31.05.2021 passed under Section 143(3) of the Act by the First Respondent. As the said appeal was under consideration of the Appellate Authority, the Petitioner had made an application on 08.02.2022 under Section 220(6) of the Act before the First Respondent not to treat him as an 'assessee in default' in which an order dated 13.10.2022 had been passed, as extracted below:- "2. The s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial stringency faced by an assessment and the balance of convenience in the matter constitute the 'trinity', so to say, and are indispensable in consideration of a stay petition by the authority. The Board has, while stating generally that the assessee shall be called upon the remit 20% of the disputed demand, granted ample discretion to the authority to either increase or decrease the quantum demanded based on the three vital factors to be taken into consideration." It is also brought to notice that while approving the said decision, this Court in Queen Agencies -vs- Assistant Commissioner of Income Tax, Circle-1 (Order dated 08.04.2021 in W.P. (MD) No. 5550 of 2020) has observed as follows:- "13. The order impugned in this wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The assessees must also ensure that the petition filed under Section 220(6) of the Act contain all the relevant particulars so that the assessing officer can pass an appropriate order by bearing in mind the trinity principles. The order passed by the assessing officer will hold good and will have to give away as and when the appellate authority passes an order on the stay petition filed by the assessee/appellant." It is apparent from the impugned order that while requiring the Petitioner to pay 20% of the disputed payment by 19.10.2022, his request for stay of the demand has been rejected without even awaiting compliance of the aforesaid requirement, which vitiates the entire proceedings. 4. In such circumstances, the impugned order in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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