SHAHID JAMIL KHAN, J.----Petitioner has assailed order dated 07.01.2021 passed by Appellate Tribunal Inland Revenue ("Appellate T ribunal"), operative part of which is reproduced hereunder:-- "4. In the instant case the order of the assessing officer was declared void by the CIR(A) concerned. Therefore, there exists no demand or proceedings against the taxpayer with reference to the order passed by the assessing officer to cause any hardship or grievance. The department can only proceed afresh if the facts and legal provisions warrants. Hence, under the circumstances there is no prima facie case to justify a restraining order .
Accordingly , the request for granting stay of proceedings in the instant case is not allowed. However , this will not cause prejudice to the main appeal of the taxpayer . Order accordingly ."
2. Learned counsel for the petitioner submits that impugned order is against the earlier orders passed by the Appellate Tribunal. He explains that first interim order was passed vide order dated 26.02.2020. Further submits that this interim relief was extended through subsequent five orders, however , through the impugned order the interim relief has been declined. It is also submitted that appeal has been filed against Commissioner (Appeals)'s order to the extent of direction to re-initiate proceedings. Contends that during pendency of appeal, such an order amounts to frustrate the relief in appeal, hence this petition.
3. Learned Assistant Attorney general, on Court's call, after examining the file, confirms the assertions on facts made by learned counsel for the petitioner .
4. Under the circumstances, the impugned order dated 07.01.2021 is set aside and application for extension of stay filed by the petitioner shall be deemed pending before the Appellate Tribunal, which shall be decided strictly in accordance with law, by discussing and keeping in view the earlier orders. Petitioner to approach the Appellate Tribunal on 21.01.2021 with copy of this Court's order . Till decision, as directed, the interim relief already granted but not extended shall continue.
Disposed of.