“stay petition”

AppealsSection 254Section 254340 judgments

The decision most relied on for stay petition is Allahabad in Dr. V.S. Chauhan v. Director of Income-tax, Investigations (336 ITR 533), cited in 21 judgments on BharatTax.

Leading authorities on stay petition

Allahabad in Dr. V.S. Chauhan v. Director of Income-tax, Investigations

336 ITR 533 · 2011 · High Court

citing judgments

A writ petition challenging a search operation is liable to be dismissed on the ground of laches if the assessee unduly delays challenging the proceedings and only seeks to stall them when they anticipate an adverse outcome.

KishoreJagjivandasTanna v. Joint Director of Income Tax (Inv.)

98 Taxmann.com 235 · 2018 · High Court

citing judgments

A litigant who delays in pursuing their rights for over a decade, despite a favorable court order, does not deserve relief in discretionary and equitable jurisdiction.

Judgments citing stay petition

Bishnu Krishna Shrestha Through His Legal Heir Smt Shobha Shrestha, New Delhi vs. Deputy Commissioner of Income-Tax, Central Circle-13, New Delhi

In the result, appeals of the assessees are allowed for

ITA 4864/DEL/2025[2017-18]Status: DisposedITAT Delhi10 Oct 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri M Balaganesh

Section 253

सुनवाईक"तारीख/ Date of hearing: 10.10.2025 10.10.2025 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R PER BENCH All these appeals and stay petitions are filed by different assessees of same group against different orders of the Ld. CIT(Appeals)-NFAC, Delhi for various assessment years as referred ... file of the Ld. CIT(Appeals) accordingly. 6. In the result, appeals of the assessees are allowed for statistical purpose and the stay petitions filed by the assessees are dismissed as infructuous as the appeals of the assessees are disposed of. Order pronounced in the open court

Bishnu Krishna Shrestha Through His Legal Heir Smt Shobha Shrestha, New Delhi vs. Deputy Commissioner of Income-Tax, Central Circle-13, New Delhi

In the result, appeals of the assessees are allowed for

ITA 4863/DEL/2025[2016-17]Status: DisposedITAT Delhi10 Oct 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri M Balaganesh

Section 253

Bishnu Krishna Shrestha Through His Legal Heir Smt Shobha Shrestha, New Delhi vs. Deputy Commissioner of Income-Tax, Central Circle-13, New Delhi

In the result, appeals of the assessees are allowed for

ITA 4862/DEL/2025[2015-16]Status: DisposedITAT Delhi10 Oct 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri M Balaganesh

Section 253

Bishnu Krishna Shrestha, New Delhi vs. Deputy Commissioner of Income-Tax, Central Circle-13, New Delhi

In the result, appeals of the assessees are allowed for

ITA 4861/DEL/2025[2013-14]Status: DisposedITAT Delhi10 Oct 2025AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri M Balaganesh

Section 253

Mr. Arumugasamy Vasantha Vikas, Virdhunagar vs. ITO, Corp. Ward-4, Madurai

In the result, appeals filed by the assessee are allowed and Stay

ITA 2108/CHNY/2025[2011-12]Status: DisposedITAT Chennai08 Oct 2025AY 2011-12

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.B. Rama Krishnan, FCAFor Respondent: Mr.Saujanya Ranjan, IRS

Section 271(1)(c)Section 274

VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2107 & 2108/Chny/2025 िनधा"रण वष"/Assessment Years: 2010-11 & 2011-12 & Stay Petition Nos.76 & 77/Chny/2025 िनधा"रण वष"/Assessment Years: 2010-11 & 2011-12 v. Mr. Arumugasamy Vasantha Vikas, The ITO, 43-A, Kaliamman Kovil Street, Corporate ... taken as lead case and the result of which will follow for AY 2011-12. SP Nos.76 & 77/Chny/2025 are the Stay Petitions filed by the assessee for AYs 2010- 11 & 2011-12. 2. At the outset, the Ld.AR of the assessee drew our attention to Ground No.3 for both

Mr. Arumugasamy Vasantha Vikas, Virudhunagar vs. ITO, Corp. Ward-4., Madurai, Mudrai

In the result, appeals filed by the assessee are allowed and Stay

ITA 2107/CHNY/2025[2010-11]Status: DisposedITAT Chennai08 Oct 2025AY 2010-11

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.B. Rama Krishnan, FCAFor Respondent: Mr.Saujanya Ranjan, IRS

Section 271(1)(c)Section 274

K816 Telungupalayam Primary Agricultural Co-Operative Bank, Coimbatore vs. The Income Tax Officer, Non Corp Ward 3(1), Coimbatore

In the result, appeal filed by the assessee is allowed for statistical purposes and Stay Petition filed by the assessee is dismissed as infructuous

ITA 2158/CHNY/2025[2018-2019]Status: DisposedITAT Chennai07 Oct 2025AY 2018-2019

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

Section 148Section 69A

BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2158/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 & Stay Petition No.78/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 v. K 816 Telungupalayam Primary – The ITO, Agricultural Co-op. Bank., NCW-3(1), 27, Arumuga ... cash deposits made to the tune of ₹2,84,20,000/-. 6. Since we have disposed of the main appeal of the assessee, the Stay Petition filed by the assessee becomes infructuous and hence, dismissed. ITA No.2158/Chny/2025 & SP No.78/Chny/2025 (AY 2018-19) K 816 Telungupalayam Primary – Agricultural Co-op. Bank

Manpowergroup Services India Private Limited, Delhi vs. Assistant Commissioner of Income Tax, Central Circle 2, Delhi, Jhandewalan Extension, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 3585/DEL/2024[2020-2021]Status: DisposedITAT Delhi25 Sept 2025AY 2020-2021

Bench: Shri Mahavir Singh & Shri Naveen Chandra

For Appellant: Shri S.K. Agarwal, ARFor Respondent: Shri Dharm Veer Singh, CIT-DR

Section 143(3)Section 80JSection 92CSection 92D

fact that the appeal of the assessee on substantive issue is allowed and on T.P. issue is set aside for statistical purposes, the stay petition has become academic. The order is pronounced in the open court on 25.09.2025. [MAHAVIR SINGH] [NAVEEN CHANDRA] VICE PRESIDENT ACCOUNTANT MEMBER Dated: 25th September

Up State Food & Essential Commodities Corpn Ltd, Lucknow vs. Dy. Commissioner of Income Tax Office- 6, Lucknow

The appeal of the assessee is allowed for statistical purposes

ITA 692/LKW/2024[2017-18]Status: DisposedITAT Lucknow17 Sept 2025AY 2017-18

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2017-18 U.P. State Food & Essential V. The Dcit-6 Commodities Corpn. Ltd. Lucknow 17, Gokhale Marg Lucknow (U.P) Tan/Pan:Aaacu3257G (Appellant) (Respondent) S.A. No.03/Lkw/2025 [Arising Out Of Ita No.692/Lkw/2024] Assessment Year: 2017-18 U.P. State Food & Essential V. The Dcit-6 Commodities Corpn. Ltd. Lucknow 17, Gokhale Marg Lucknow (U.P) Tan/Pan:Aaacu3257G (Applicant) (Respondent) Assessee By Smt. Shivani Gupta, C.A. Department By: Shri Neeraj Kumar, Cit(Dr) O R D E R

For Respondent: Shri Neeraj Kumar, CIT(DR)

Section 10Section 143(3)Section 26

against the order dated 14.10.2024, passed by the National Faceless appeal Centre, Delhi (NFAC) for Assessment Year 2017-18. The assessee has also filed stay petition requesting for stay of demand raised by the Revenue against the assessee for assessment years 2017-18. ITA No.692/LKW/2024 & S.A. No.03/LKW/2025 Page ... Rs.20,74,91,401/- and that the assessee had already filed an appeal challenging the impugned order of the NFAC and also a Stay Petition seeking stay of outstand demand before the Tribunal and, therefore, no coercive recovery measure may be initiated against the assessee till disposal of its Stay

Rajni Kumar Wife of Shri Brig. Narender Kumar H.No.394, Sector-21, Gurgaonn, Gurgaon vs. The Income Tax Officer Ward-3(1), Gurgaon

In the result, the appeal filed by the assessee is allowed

ITA 3188/DEL/2023[2017-2018]Status: DisposedITAT Delhi17 Sept 2025AY 2017-2018

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumarrajni Kumar, Vs. Ito, Ward 3 (1), W/O Shri Brig. Narender Kumar, Gurgaon. House No.394, Sector 21, Gurgaon – 122 001 (Haryana). (Pan : Ayypk1781A) (Appellant) (Respondent) Assessee By : Shri Sudhir Sehgal, Advocate Revenue By : Shri Rajesh Kumar Dhanesta, Sr. Sr Date Of Hearing : 19.08.2025 Date Of Order : 17.09.2025 O R D E R Per S.Rifaur Rahman,Am: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi [“Ld. Cit(A)”, For Short] Dated 27.09.2023 For The Assessment Year 2017-18 & The Assessment Order Was Passed Under Section 143(3) R.W.S. 263 Of The Income-Tax Act, 1961 (For Short ‘The Act’).

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. SR

Section 143(3)Section 263Section 54Section 54F

grant exemption to the assessee under section 54F as claimed by the assessee. 15. As the appeal of the assessee is disposed of, the stay petition becomes infructuous and therefore liable to be rejected. 10 16. In result, the appeal filed by the assessee is allowed. c) AbodhBorarvs

Vikram Jain, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-7(2)(1), Bangalore

In the result all the grounds of appeal are allowed as indicated above

ITA 1791/BANG/2025[2017-18]Status: DisposedITAT Bangalore15 Sept 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Respondent: Shri Subramanian S., Jt.CIT (DR)(ITAT), Bengaluru

Section 115B

indicated above. The appeal of the assessee is allowed for statistical purposes. 10. In view of our decision in the appeal itself, the stay petition becomes infructuous and hence dismissed. Pronounced in the open court on this 15th day of September, 2025. (SOUNDARARAJAN K.) VICE PRESIDENT Bangalore, Dated, the 15th

Orbis Real Estate Fund I, Hyderabad (Auth. Rep.) vs. ADIT (International Taxation)-2 - 2, Hyderabad

In the result, the appeal of the assessee is partly allowed

ITA 785/HYD/2024[2020-2021]Status: DisposedITAT Hyderabad10 Sept 2025AY 2020-2021

Bench: Shri Ravish Sood & Shri Madhusudan Sawdia

For Appellant: Shri Sai Sourabh K, C.AFor Respondent: Dr. Narender Kumar Naik

Section 143(3)Section 154

registered e-mail ID of the assessee. The defect was only noticed when the ITA No.785/Hyd/2024 3 assessee attempted to file a stay petition on the ITAT portal on 13.08.2024 in response to a recovery notice issued by the Revenue. Immediately upon learning of the defect, the assessee took corrective ... technical defects, including lack of liquidator’s signature. The defect was ITA No.785/Hyd/2024 4 only noticed when the assessee attempted to file a stay petition on the ITAT portal on 13.08.2024 in response to a recovery notice issued by the Revenue. Immediately upon learning of the defect, the assessee took

Sri Kalabhairaweshwara Multi-Purpose Co-Op.Society Limited, Chikkamagaluru vs. Income Tax Officer, Ward-1, Chikkamagaluru

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1792/BANG/2025[2019-20]Status: DisposedITAT Bangalore01 Sept 2025AY 2019-20

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Mahesh R Uppin, AdvocateFor Respondent: Shri Ganesh R Ghale, Standing Counsel for Department

Section 139Section 139(1)Section 148Section 80ASection 80PSection 80P(2)(a)

assessee is allowed for statistical purposes. 9. In the result, the appeal filed by the assessee is allowed for statistical purposes. Coming to the stay petition bearing No. 88/Bang/2025 filed by the assessee. 10. In this regard, we note that once the main appeal filed by the assessee has been ... disposed of, there is no reason to adjudicate the stay petition filed by the assessee. As such, the stay petition filed by the assessee in the given facts and circumstances becomes infructuous and does not require any separate adjudication. Accordingly, the stay petition filed by the assessee is hereby dismissed

Temenos Headquarters Sa, Chennai vs. Assistant Commissioner of Income Tax, Chennai

In the result, the appeals filed by the assessee for assessment years 2022-

ITA 558/CHNY/2025[2022-23]Status: DisposedITAT Chennai28 Aug 2025AY 2022-23

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 558/Chny/2025 धनिाजरण वर्ज / Assessment Year: 2022-23 & S.A. No.: 50/Chny/2025 [In I.T.A. No.558/Chny/2025] धनिाजरण वर्ज/Assessment Year: 2022-23

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Ms. Sita Krisnamoorthy, JCIT

Section 143(2)Section 143(3)Section 144C(5)

recompute the total income of the assessee by deleting the addition by allowing the appeal of the assessee. SA Nos: 50/Chny/2025: 11. The stay petition is filed by the assessee seeking stay of outstanding demand of Rs.1,38,29,231/- for assessment years 2022-23. Since, we have disposed ... main appeals in ITA No.558/Chny/2023, the stay petition becomes infructuous and hence, dismissed. 12. In the result, the appeals filed by the assessee for assessment years 2022- 23 is allowed and stay application filed by the assessee for assessment years 2022-23 is dismissed as infructuous. Order pronounced

Micheal Gowda Lazar, Bangalore vs. Income Tax Officer, Ward-4(3)(4), Bangalore

In the result, appeal filed by the assessee is allowed for statistical purposes and stay petition is dismissed

ITA 1163/BANG/2025[2017-18]Status: DisposedITAT Bangalore28 Aug 2025AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan Ksp No.48/Bang/2025 (In Ita No.1163/Bang/2025) Assessment Year : 2017-18 Shri. Micheal Gowda Lazar, Vs. Ito, No.1401, Near Begur Hospital, Begur Road, Ward – 4(3)(4), Begur, Bangalore. Bangalore – 5565 600. Pan : Acepl 0671 Q Appellant Respondent Assessee By : Shri. N. Madhavan, Redtd. Addl. Commissioner. Revenue By : Shri. Swaroop Mannava, Addl. Cit(Dr)(Itat), Bangalore. Date Of Hearing : 05.08.2025 Date Of Pronouncement : 28.08.2025

For Appellant: Shri. N. Madhavan, Redtd. Addl. CommissionerFor Respondent: Shri. Swaroop Mannava, Addl. CIT(DR)(ITAT), Bangalore

Section 142(1)Section 143(2)Section 54Section 54F

stay application No.48/Bang/2025. Since we have remitted the quantum proceedings to the file of AO, therefore there is no need to adjudicate the stay petition filed by the assessee. Therefore, this stay is dismissed. 11. In the result, appeal filed by the assessee is allowed for statistical purposes and stay

Mr. Agnelo Socorro Joaquim Viegas, Panaji vs. Income Tax Officer, Ward - 1(5), Panaji

ITA 69/PAN/2025[2011-12]Status: DisposedITAT Panaji26 Aug 2025AY 2011-12

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 069/Pan/2025 & Sa 06/Pan/2025 Assessment Year : 2011-12 Agnelo Socorro Joaquim Viegas H. No. 373, Galliwaddo, Taleigao, Caranzalem, Goa-403002. Pan : Akapv9049C . . . . . . . Appellant V/S Income Tax Officer, Ward-1(5), Panaji, Goa. . . . . . . . Respondent Appearances Assessee By : Mr Vinesh Pikale [‘Ld. Ar’] Revenue By : Mr Sanket Deshmukh[‘Ld. Dr’] Date Of Conclusive Hearing : 21/08/2025 Date Of Pronouncement : 26/08/2025 Order Per G. D. Padmahshali; The Captioned Appeal Of The Assessee Impugns Din & Order No. Itba/Apl/S/250/2024-25/1073026397(1) Dt. 07/02/2025 Passed By Addl./Jt. Commissioner Of Income Tax, Appeals(2), Ahmedabad [‘Ld. Cit(A)’] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’] Which In Turn Sprung Out Of Order Of Assessment Dt. 27/12/2018 Passed U/S 143(3) R.W.S. 147 Of The Act By The Income

For Appellant: Mr Vinesh Pikale [‘Ld. AR’]For Respondent: Mr Sanket Deshmukh[‘Ld. DR’]

Section 143(3)Section 147Section 148Section 246ASection 250Section 253(1)Section 44ASection 5ASection 69A

second ground thus stands allowed. SA 06/PAN/2025 13. In view of former adjudication of main appeals ITA No. 069/PAN/2025 the stay petition filed by the assessee applicant hereby dismissed. 14. The appeal of the assessee in result stands PARTLY ALLOWED and stay application stands DISMISSED. In terms of rule

Dwarakanathan Vinod, Coimbatore vs. ITO, Ncw-1(4), Coimbatore

In the result, appeal filed by the assessee is allowed for

ITA 2092/CHNY/2025[2011-12]Status: DisposedITAT Chennai25 Aug 2025AY 2011-12

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunatha

For Appellant: Ms. V. Srinithi, AdvocateFor Respondent: Ms. R. Anita, Addl. CIT

Section 143(3)Section 271

bench that she will ensure that the assessee will prosecute his case diligently. 7. Since we have heard the appeal and decided, the Stay petition becomes infructuous and hence, dismissed. 8. In the result, appeal filed by the assessee is allowed for statistical purpose and the stay petition filed

T1461 Koothanallur Pacb Ltd., Thiruvarur vs. ITO, Ward-1, Thiruvarur

In the result, the stay application filed by the assessee is dismissed and the appeal filed by the assessee is allowed for statistical purposes

ITA 2195/CHNY/2025[2018-19]Status: DisposedITAT Chennai22 Aug 2025AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.2195/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 & S.A. No. 73/Chny/2025 [In Ita No. 2195/Chny/2025] T1461 Koothanallur Pacb Ltd., Vs. The Income Tax Officer, Rep. By Its Secretary Mr. T. Ward 1, Singaravelu, No. 27, Big Nazaar Street, Thiruvarur. Koothanallur Post, Mannargudi Taluk, Thiruvarur 614 101. [Pan:Aacat6581C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. T.V. Paarkavi, Advocate For Shri J. Ashok, Advocate ""थ" की ओर से/Respondent By : Shri C. Sivakumar, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 19.08.2025 घोषणा की तारीख /Date Of Pronouncement : 22.08.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 11.10.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2018-19. 2

For Appellant: Ms. T.V. Paarkavi, Advocate for Shri J. Ashok, AdvocateFor Respondent: Shri C. Sivakumar, Addl. CIT

Section 119(2)(b)Section 147

have adjudicated the main appeal and remanded the matter to the file 6 I.T.A. No.2195/Chny/25 & S.A. No. 73/Chny/25 of the ld. CIT(A), the stay petition filed by the assessee become infructuous and accordingly, the same stands dismissed. 12. In the result, the stay application filed by the assessee

Althi Venkata Narendra Raju, Chennai vs. DCIT, Central Circle-1(2), Chennai

ITA 1247/CHNY/2025[2014-15]Status: DisposedITAT Chennai13 Aug 2025AY 2014-15

Bench: Hon'Ble Shri Manu Kumar Giri & Hon'Ble Shri Amitabh Shukla

For Appellant: Shri N.V.Balaji, AdvocateFor Respondent: Ms.Anitha, Addl.CIT

Section 143(3)Section 153(3)

ITA No.1247 & SA No.49/Chny/2025 आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNAI माननीय

The DCIT Central Circle-1, Rajkot vs. Shri Shamjibhai Sadhabhai Kangad, Gandhidham-Kutch

In the result, appeal filed by the Revenue, in IT(SS) No

ITA 321/RJT/2022[2021-22]Status: DisposedITAT Rajkot31 Jul 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआ.(खो और ज).सं./It(Ss)A Nos.11 To 20/Rjt/2022 "नधा"रण वष"/ Assessment Years:2011-12 To 2020-21 बनाम/ Shri Shamjibhai Sadhabhai Deputy Commissioner Of Kangad Income Tax, Central Circle-1, Vs. Bbz-S-60, Zanda Chowk, “Amruta Estate”, 2Nd Floor, Gandhidham-370 201 M.G. Road, Rajkot-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Adepk 3471 E (अपीलाथ"/Assessee) (""यथ"/Respondent) आ.(खो और ज).सं./It(Ss)A Nos.21 To 23/Rjt/2022 "नधा"रण वष"/ Assessment Years:2014-15, 2016-17 &2017-18 बनाम/ Deputy Commissioner Of Income Shri Shamjibhai Sadhabhai Tax, Central Circle-1, “Amruta Kangad Vs. Estate”, 2Nd Floor, M.G. Road, Bbz-S-60, Zanda Chowk, Rajkot-360001 Gandhidham-370 201 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Aabca 8202 E (अपीलाथ"/Assessee) (""यथ"/Respondent) आ.(खो और ज).सं./It(Ss)A Nos.15/Rjt/2023 "नधा"रण वष"/ Assessment Year:2019-20 बनाम/ Deputy Commissioner Of Shri Hetab Shamjibhai Kangad Income Tax, Central Circle-1, Bbz-South-60, Zanda Chowk, Vs. “Amruta Estate”, 2Nd Floor, Gandhidham-370 201 M.G. Road, Rajkot-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Aqtpk 7484 M (अपीलाथ"/Assessee) (""यथ"/Respondent)

Section 153A

No.4 & 5 and the additional grounds raised by the assessee are dismissed. 76. In effect, both the appeals are dismissed. As a consequence, the stay petitions filed by the assessee do not survive, and the same are also dismissed.” 15. We agree with the above findings of the Tribunal