Court grants writ petition, reinstates stay, sets appeal date, warns of non-compliance consequences.

The Court allowed the writ petition, setting aside the order vacating the stay on the disputed demand and imposing conditions. The first respondent was directed to take up the appeal for disposal on merits and in accordance with the law on a specified date. The petitioner was instructed to appear without seeking adjournment, with a warning that failure to comply would result in the restoration of the vacated order. The judgment concluded without costs, closing related miscellaneous petitions.

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Issues:
Challenging order vacating stay on disputed demand and imposing conditions.

Analysis:
The petitioner, an individual and Assessee, challenged the assessment orders for the years 2009-2010 to 2015-2016 under the Income Tax Act. The Assessing Officer made additions, leading to an appeal before the first respondent. The petitioner sought a stay on the disputed demand pending appeal, which was initially granted for 100% tax with a condition to appear for early hearing. However, the stay was vacated on 06.09.2018 due to the Assessee seeking time to present the case, contrary to the condition imposed earlier. The petitioner contended that they were ready with submissions, but time was requested at the first respondent's instance. The respondents argued that the Assessee was uncooperative on the stipulated date, leading to the modification of the stay order to pay 20% of the demand.

The Court noted the conflicting versions regarding the Assessee's readiness on 06.09.2018 but decided not to delve into this disputed question. Acknowledging the Assessee's willingness to cooperate for an early hearing fixed by the Court, the judgment favored justice. The Court allowed the writ petition, setting aside the impugned order and directing the first respondent to take up the appeal on 03.10.2018 for disposal on merits and in accordance with the law. The petitioner was instructed to appear without seeking adjournment, with a warning that failure to do so would restore the impugned order. The judgment concluded without costs, closing connected miscellaneous petitions.

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