2023 (8) TMI 885

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....ed tax as confirmed vide Assessment Order dated 19.03.2022 for the Assessment Year 2015-16. 2. The petitioner has also filed a statutory appeal before the Appellate Commissioner under Section 246(A) of the Income Tax Act, 1961 in Appeal No. NFAC/2014-15/10118937 and therefore, approached the Assessing Officer under Section 220(6) of the Income Tax Act, 1961, which has been disposed with the following observations:- "The AR of the assessee, Smt M M Lavanya and Shri Shrenik Chordia appeared and explained the financial difficulties of the assessee. Considering the facts of the case and reports, the assessee is directed to 20% of the demand in equal instalments before 31.03.2023." 3. The petitioner has placed reliance on the following circu....

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....7.03.2021 during the peak Covid-19 after the out break of 2nd wave. Therefore, the petitioner could not file the return as is required pursuant to notice issued under Section 148 of the Income Tax Act. However, the petitioner responded to reply show cause notice dated 12.03.2022. On 14.03.2022 which was acknowledged by the respondent. It is submitted that the respondents have not taken note of the expenses which incurred by the petitioner in connection with the business carried out by the petitioner which is sale and purchase of Fish. Meanwhile, the petitioner had filed an appeal before the Appellate Commissioner in Appeal No. NFAC/2014-15/10118937, the said appeal was also fixed for a personal hearing on 19.07.2023. It is informed that the....

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....ose of the above appeal, within a period of two months from the date of receipt of copy of this order. The petitioner is directed to cooperate with the Appellate Commissioner namely the fourth respondent. In case, for any reason the appeal is not disposed of by the fourth respondent, the respondents may call upon the petitioner to pay amount in terms of taking note of the decision of the Hon'ble Supreme Court in the case of PCIT vs. LG Electronics India (P.) Ltd., reported in [2018] 18 SCC 447, has held that tax authorities are autorised to grant waiver of deposit of amounts lesser than twenty percent of the disputed demand in the facts and circumstances of each case. Relevant portion of the judgment of the Hon'ble Supreme Court in ....