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TMI Blog2024 (1) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... a, Sr. Adv. & Shri Divyanshu Agrawal, Adv. For the Respondent : Shri Sanjay Kumar, Sr. DR ORDER Captioned application has been filed by the assessee seeking stay on recovery of outstanding demand of Rs. 101,50,43,635 pertaining to assessment year 2017-18. 2 We have heard Shri Ajay Vohra, learned senior counsel for the assessee and Shri Sanjay Kumar, learned Departmental Representative. 3. Lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Documents Identification Number (DIN). Therefore, for this reason also, not only DRP direction is invalid but consequentially, the final assessment order is also invalid. Thus, he submitted, since, assessee has a strong prima facie case in its favour, recovery of outstanding demand requires to be stayed. Without prejudice, he submitted, assessee is willing to furnish security in the form of bank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the DRP, the assessee did furnish additional evidences. However, it is the allegation of the assessing officer that during the remand proceedings, assessee did not comply to various queries raised by him. 8. Be that as it may, considering the prima facie case, balance of convenience and various other factors including the fact that the assessee is a non-resident having no assets in India, to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal for hearing on 12.10.2023, on an out of turn basis. 10. Paper books, if any, must be filed by the parties sufficiently ahead of the date of hearing of the appeal. 11. Since, the date of hearing of appeal was announced in open court in presence of both the parties, separate notice of hearing need not be issued to the parties. It is made clear, in case of any adjournment being sought by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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