JUDGMENT The learned counsel for the petitioner is permitted to correct the array of parties during the course of the day. 2. The Reader of the Court is also directed to direct the Computer Section to correct the array of parties in the records of the High Court. 3. Against the ex-parte assessment order dated 27.03.2015, a penalty order dated 23.09.2015, passed under Section 271(1) (c) of the Income Tax Act, the petitioner has preferred two separate appeals before the Commissioner of Income Tax (Appeals), New Delhi, which is pending consideration. We also find that pending disposal of the appeal, the petitioner has filed an application before the Deputy Commissioner, Income Tax, Central Circle, Noida, District Gautam Budh Nagar for stay of the demand. This application is pending consideration before the assessing authority. 4. The petitioner has filed the present writ petition contending that neither the appeals are being disposed of nor the applications pending before the assessing authority are being disposed of. On the other hand, recovery is being sought by issuance of the recovery notice for recovery of the amount pursuant to the assessment order and the order of penalty. 5. Sri Ashok Kumar, the learned counsel assisted by Sri Manu Ghildiyal, the learned counsel appearing for the Department states on instructions that no application has been filed before the 1st appellate authority or before the assessing authority. 6. Having heard the learned counsel for the parties, we dispose of the writ petition directing the petitioner to move a stay application before the appellate authority for stay of the demand pursuant to the assessment order as well as the order of the penalty passed under Section 271(1)(c) of the Act. If such applications are filed, the 1st Appellate Authority will also pass appropriate orders within three weeks from the date of production of a certified copy of this order after giving an opportunity of hearing to the petitioner. 7. Till the disposal of the application, no coercive measure shall be adopted by the Department against the petitioner.