2023 (8) TMI 723

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....VAGNANAM , J. ) 1. Since the issues involved in these appeals are common and germane, all the appeals are disposed of by this common judgment and order. 2. These intra-Court appeals have been filed by the writ petitioner against the orders passed by the learned Single Bench in W.P.A. No.11284 of 2021, W.P.A. No.11281 of 2021 and W.P.A. No.11272 of 2021 respectively dated 27th July, 2021. All the writ petitions were filed by the assessee with varied prayers and in effect questioning the assessment orders passed under Section 143(3) of the Income Tax Act, 1961 (for short, "the Act"). Though such varied prayers were sought for in the writ petitions, during the course of submissions before the learned Writ Court, the learned Advocate appearin....

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....n spite of passage of time and very recently, the assessing officer has rejected the stay application buy communication dated 8th December, 2022. 7. Be that as it may, this Court is of the view that during the pendency of the appeals, if the assessment orders are to be given effect to, it may cause prejudice. Normally, while granting an order of interim stay, condition would be imposed on the assessee to pay part of the assessed tax. However, there have been cases where such payment / deposit has not been ordered when the assessments are unduly high-pitched. 8. In the instant case, since the appeals were filed in 2018 and the stay applications filed before the Deputy Commissioner of Income Tax during the year 2018 followed by subsequent r....

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....ases on hand, the return filed by the assessee was a loss return. However, the assessing officer has assessed the income and it is definitely a high pitched assessment. That apart, we find that the appeal was filed before the Commissioner of Income Tax (Appeals) well within the period of limitation and is pending since 25th January, 2018. 14. In the light of the above, the appeals are allowed and the order passed in the writ petitions is set aside with a direction to keep the recovery notices issued by the assessing officer kept in abeyance and direct the Commissioner of Income Tax (Appeals), the appellate authority, to disposed of the appeals on merits and in accordance with law after affording an opportunity of personal hearing to the ....