During the pendency of an appeal before the CIT(A), the assessee filed a stay application. The CIT(A) dismissed the stay application. Against the said order, the assessee filed an appeal before the Tribunal. The Tribunal had to consider the preliminary point whether an appeal against a stay order of the CIT(A) is not maintainable. HELD by the Tribunal:<\/p>\n
Section 253(1)(a) provides for an appeal to the Tribunal against an order passed by the CIT(A) under section 250 of the Act. The Act does not expressly provide power to the CIT(A) to grant stay of demand. However, it is well settled on the principle laid down in ITO Vs. M.K. Mohammad Kunhi<\/strong> 71 ITR 815 (SC) that the CIT(A) has inherent power to stay the demand when the appeal is pending for disposal before him. The term \u2018order\u2019 has not been defined under the Act. It is judicially understood that the word \u2018order\u2019 is a noun and has been held equivalent to or synonymous with the word \u2018decision\u2019. Therefore, having held that the CIT(A) has passed the order u\/s 250 of the Act, in our considered opinion, the appeal is clearly maintainable under clause (a) of sub-section (1) of Section 253 of the Act.<\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"
The term \u2018order\u2019 has not been defined under the Act. It is judicially understood that the word \u2018order\u2019 is a noun and has been held equivalent to or synonymous with the word \u2018decision\u2019. Therefore, having held that the CIT(A) has passed the order u\/s 250 of the Act, in our considered opinion, the appeal is clearly maintainable under clause (a) of sub-section (1) of Section 253 of the Act<\/p>\n