2014 (4) TMI 352

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....arun Gupta, Advocates For the Respondent : Mr. Sanjeev Sabharwal, Sr. Standing Counsel. ORDER The facts of this case are that the petitioner lost its appeal before the Commissioner of Income Tax (Appeal) on 20.11.2013. The revenue issued notice under Section 221 for determined demand amounts due for the AY 2007-08, which was subject matter of the appeal before the CIT (Appeals). In reply ....

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....sessee should not seek any adjournment and make its every effort to get the appeal concluded as and when fixed and considered for hearing. Therefore, we grant stay of demand for a period of 180 days/ till the disposal of the appeals, whichever is earlier and in case assessee seeks adjournment, accommodation herein granted shall stand vacated without any notice to the assessee." The petitioner&#....

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....efore the Tribunal. The order on the stay application was also pronounced in open Court on that date. In these circumstances, the submission of the revenue that the concerned assessing officer was not intimated, cannot be accepted. If such an argument was made before this Court, where orders are pronounced in Court in the presence of counsel, it would certainly not be accepted, and in fact woul....