2019 (3) TMI 1573

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....SHANT MAHARISHI, A. M. 1. This stay petition number 369/Del/2019 is filed by the assessee in ITA number 2211/del/2019 for assessment year 2014 - 15 for stay of outstanding demand of INR 7333864+ interest thereon making the total outstanding demand of Rs. 11959980/-. Against the above demand income tax Department has recovered INR 4626116/- from the bank account of the assessee on various dates. T....

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....of section 145 of the income tax act. He stated that in such a situation the tax demand should be kept in abeyance for recovery. He further submitted that assessee has already paid almost 40% of the demand and therefore it deserves the stay for the balance sum. 4. The learned departmental representative vehemently submitted that the assessee is a non-cooperative assessee who did not appear before....

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.... the assessee paying almost 40% of the tax demand he does not deserve the stay. Hence to petition filed by the assessee is dismissed. 6. However on looking at the facts and circumstances of the case it is apparent that the learned CIT - A has dismissed the appeal of the assessee for nonprosecution but not on the merits. Therefore it is imperative that the issue has to be decided on the merits of ....