Chander Bhan Sharma vs ITO

H.S. Sidhu

Assessee has filed this Stay Application for grant of stay on the outstanding demand of Rs. 15,21,660/-.

I have heard both the parties on the Stay Application. In my considered view, the assessee could not establish the case for grant of stay on the outstanding demand in dispute and also he is not ready to make any payment as a condition for grant of outstanding demand in dispute. I have also seen the impugned order passed by the ld. First Appellate Authority, which is an exparte order without hearing and giving sufficient opportunity to the assessee and even otherwise the order passed by the AO is also u/s. 144 of the Income Tax Act, 1961 (in short "Act") read with section 147 of the Act. Both the parties agreed that the Stay Application filed by the assessee may be dismissed and the order passed by the Ld. CIT(A) is exparte without giving sufficient opportunity to the assessee and therefore, the issue in dispute may be set aside to the file of the Ld. CIT(A) to decide the same as per law, afresh.

Keeping in view of the facts and circumstances of the present case, there is no doubt that Ld. First Appellate Authority has given various opportunities to the assessee, but the notices issued by the Ld. CIT(A) have returned back various times. Therefore, in view of non-service of notice upon the assessee, I deem it fit to direct the Assessee through his counsel to appear before the Ld. CIT(A) on 01.08.2019 at 10.00 AM to represent his case and Ld. CIT(A) is also directed to decide the issues in dispute after giving adequate opportunity of being heard to the assessee.

In the result, the Stay Application No. 721/Del/2019 is dismissed and the Main ITA No. 5605/Del/2019 (AY 2010-11) is allowed for statistical purposes.