Power of CIT(A) to grant stay: It is experienced that the CIT(A)s are not exercising the powers to grant stay during the pendency of appeal on the ground that they do not have such powers. The apex court had ruled long back in case of Mohd. Kunhi 71 ITR 815 SC that such powers are inherent in appellate authorities. This ruling was given with reference to the powers of tribunal. this ruling equally applies to CIT(A) also. Reference can be made to the the decision of Raj HC in case of Maheshwari Agro Industries 206 Taxman 375 as well as of Guj HC in case of Uttar Gujarat Vij Co 216 Taxman 48 wherein the high courts, following the SC ruling, have held that CIT(A) can grant stay during pendency of appeal. The professionals are requested to to make such applications in appropriate cases and also represent the matter before CBDT. they are also requested to adopt administrative route for seeking stay.
Posted on: Sat, 03 Jan 2015 08:05:05 +0000
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