Can ITAT decide on stay of demand without having quantum appeal before it?

Background-:

1. We all are aware that, for various reasons, CIT(A) is reluctant to give stay of demand then be it for collecting more revenue, instructions of CBDT, meeting the target etc.

2. The preponderant legal position in respect of challenging the disposal by CIT(A) of stay of demand is that the assessee has to approach his jurisdictional HC by way of a WRIT.

3. Practically speaking for small assessees, WRIT is a costly affair, both time and money consuming.

4. As compared to approaching HC, ITAT is much better an option.

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