delay in hearing of appeal

[scaa]

I had filed an appeal with the CIT(Appeals) 2 years back. No hearing has taken place as no one was posted.
No petition for stay of demand was submitted to the CIT(A) presuming the case would be disposed of early.However, petition to Assessing Officer was filed and rejected by him.
The Assessing Officer is putting pressure to liquidate the demand which is very high and is causing hardship to the assessee.
Any case law, remedy etc available ?

[probal_shome]

Well you will have to file a stay petition before the CIT in which you will have to bring out:

(i) Prima facie case on merits

(ii) Financial hardship and

(iii) Balance of convenience.

If the assessed income is twice the returned income, then the Delhi High Court has held in Soul vs. CIT that stay has to be granted as per Instruction No. 96.

If the issue is covered on merits than as per the judgements of the Gujarat High Court in GSFC and Madhu Silica, stay has to be granted as per Circular No. 530.

If not you may have to agree to installments etc.

If the CIT is very arbitrary, then a writ is the only solution. However if the CIT is reasonable (say 10-25%) of the tax is demanded with installments facility, it is better to accept than to take chance in the Court.

Regards,

Probal.

[brett_lee38]

You must read and site the judgment of Delhi High Court in the case of Valvo line reported in 307 ITR 103(Del)