1998 (8) TMI 137

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....sel addressed to the Tribunal is also filed in support thereof. 3. On the other hand, the learned representative for the Revenue had nothing to say in the matter. 4. In the result, the stay petition of the assessee is dismissed as not pressed for vide my exparte order P.K. BANSAL, AM.: I have perused the order prepared by my learned brother. While agreeing with the conclusion of my learned brother I would like to place the facts of this case in the order because I feel great injustice has been done with the assessee without any fault on its part by fixing the stay petition on 27th July, 1998, while the application for the stay was filed by the assessee on 3rd Sept., 1996, i.e., after the expiry of 25 months from the date of fili....

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....tor of IT (Exemptions)-IV, Madras, has taken coercive steps for the recovery of the demand so that this office can take further action. After that no action has been taken by the Registry and neither the appeals were fixed at 'the earliest nor the stay petition was fixed. The assessee's letter dt. 10th July, 1998, is available on record in which it has been stated that the Department has collected the entire disputed tax and, therefore, the stay petition has become infructuous. This letter was written on behalf of the assessee when the stay application was fixed for 10th July, 1998. The stay petition was again adjourned to 27th July, 1998, on which date the stay petition was finally heard by us. I am constrained to say that very unfortunate....

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....er s. 220(6) of the IT Act, 1961, is empowered to treat an assessee as not being in default so long as the appeal is pending before the first appellate authority. In my opinion neither the assessing authority nor any other superior administrative authority of the IT Department has any power to grant stay of the collection/recovery of the demand disputed when an appeal is pending for adjudication before this Tribunal under s. 253 of the IT Act, 1961. This being the position of law I fail to understand why the rejection order for the stay of the demand from the Director of IT (Exemptions) is required for the purpose of deciding the stay application before this Tribunal. It is not legally required that the assessee should produce a copy of the....