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Judgment
Sudhanshu Srivastava, J
By means of this Stay Application, the Applicant seeks stay of outstanding demand of Rs. 1,67,98,590/- pertaining to assessment year 2015-16.
2.0 The Ld. AR submitted that the ld. CIT(A) has decided the assessee's appeal ex parte qua the assessee applicant, and, therefore, a complete stay of the outstanding demand should be granted to the applicant.
2.1 The ld. Sr. DR opposed the complete stay of demand and argued that the stay should be given subject to the applicant depositing at least 50% of the outstand demand.
2.2 We have heard both the parties and have also gone through the impugned order in ITA No. 4244/Del/2019. It is evident from the perusal of the impugned order that the ld. CIT(A)-22 vide order dated 18.02.2019 had dismissed the applicant assessee's appeal in limine without considering the facts of the case for the simple reason that the assessee did not appear when the appeal was fixed for hearing. The ld. AR has made a statement at the Bench that the notices for the hearing of appeal were not received by the assessee applicant.
2.3 Ld. Sr. DR had no objection to the issue being restored to the file of the ld. CIT(A).
2.4 Ld. AR has also agreed that the issue can be restored to the file of the ld. CIT(A) for fresh adjudication. In view of the concurrence of both the parties, we restore the appeal to the file of the ld. CIT(A) to be decided afresh after giving due opportunity to the assessee to present its case. The assessee is also directed to keep track of the appellate proceedings and appear before the ld. CIT(A) when called upon to do so, failing which the Ld. CIT(A) shall be at liberty to decide the appeal ex parte qua the assessee as per law.
Since the appeal has been restored to the file of the ld. CIT(A), the stay application becomes infructuous and is dismissed.
In the result, the stay application stands dismissed whereas the assessee's appeal stands allowed for statistical purposes.