C/Sca/8249/2018 Order v. Deputy Commissioner Of Income Tax ==========================================================

IN THE HIGH COURT OF GUJARAT AT AHMEDABADR/SPECIAL CIVIL APPLICATION NO. 8249 of 2018 ==========================================================ARVINDKUMAR K PATEL VersusDEPUTY COMMISSIONER OF INCOME TAX========================================================== Appearance:HLP ASSOCIATES LLP(9263) for the PETITIONER(s) No. 1MRS MAUNA M BHATT(174) for the RESPONDENT(s) No. 1,2 ========================================================== CORAM: HONOURABLE MR.JUSTICE AKIL KURESHIand HONOURABLE MR.JUSTICE B.N. KARIA Date : 20/08/2018 ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) The petitioner is an assessee and he is in appeal before the Tribunal against the order passed by the Assessing Officer as confirmed by CIT(Appeals). In such appeal, he prayed for stay of further recovery. Tribunal by impugned order dated 4.5.2018 refused to grant such stay. Before the Tribunal, the assessee's case was that 50% of the tax demand has already been paid. Tribunal instead of granting stay decided to hear the appeal early which was fixed on 6.8.2018. Against this order, the petitioner has approached this Court. Without disturbing the Tribunal's decision to hear the appeal expeditiously, we provide that upon the departmental authority verifying that the petitioner has deposited at-least 50% of the disputed tax amount, there shall be stay till the Tribunal decides the petitioner's appeal. If the Commissioner of Income- tax is of the opinion that the petitioner has not deposited such amount of 50%, he shall send a communication to this effect latest by 10.9.2018 indicating his computation of outstanding tax and the deposit made by the petitioner so far and the short fall, upon which, the petitioner shall make good the deficit latest by 15.10.2018, failing which, stay pending appeal shall stand automatically vacated. Petition is disposed of. (AKIL KURESHI, J) Raghu (B.N. KARIA, J)