Direct Stay Application to ITAT maintainable. Not necessary that lower authorities must be approached first

Direct Stay Application filed before the Tribunal is maintainable and it is not the requirement of the law that assessee should necessarily approach the CIT before approaching the Tribunal for grant of stay. Honeywell Automation India Limited Vs. DCIT (ITAT PUNE) Stay Application No. 08/PN/2011 (Arising out of ITA No. 18/PN/2011) (Asstt. Year : 2006-07) ORDER Per D. Karunakara Rao AM This is the Stay Application filed by the assessee in connection with appeal ITA No. 18/PN/2011 for the A.Y. 2006-07. As per the application, assessee is in arrears of the demand to the tune of 2...