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The High Court stayed the demand raised against the petitioner and ordered lifting of bank attachments. The second respondent had passed an ex parte order without considering submissions and judgments placed by the petitioner during the hearing, violating principles of natural justice. The petitioner's appeal against the assessment order is pending before the second respondent. The Court observed that the appeal was rejuvenated by the ITAT's order, which set aside the ex parte order. Considering the petitioner's undertaking to prosecute the case before the second respondent, the Court directed the second respondent to dispose of the appeal within six weeks and restrained the first respondent from harassing the petitioner through recovery proceedings until the appeal's disposal.
The High Court stayed the demand raised against the petitioner and ordered lifting of bank attachments. The second respondent had passed an ex parte order without considering submissions and judgments placed by the petitioner during the hearing, violating principles of natural justice. The petitioner's appeal against the assessment order is pending before the second respondent. The Court observed that the appeal was rejuvenated by the ITAT's order, which set aside the ex parte order. Considering the petitioner's undertaking to prosecute the case before the second respondent, the Court directed the second respondent to dispose of the appeal within six weeks and restrained the first respondent from harassing the petitioner through recovery proceedings until the appeal's disposal.
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