2015 (8) TMI 1096 - HC - Income Tax

Extension of stay beyond the period of 365 days - Power of Tribunal to extend stay - Held that - If the assessee has not sought adjournment and has not avoided hearing of the appeal in any manner, there can be little or no justification for his interim order being vacated only because 180/365 days have elapsed. Any other interpretation jeopardising the rights of such an assessee would in our opinion be per se arbitrary. It is settled law that the assessee cannot be permitted to suffer for the wrong of the Court/Tribunal nor the taxing authorities can be permitted to take benefit of the wrong committed by the Court/Tribunal. No law can be so unfair as to say that if the Court/Tribunal is at fault, the parties shall suffer. See Commissioner of Central Excise Versus M/s. Barco Electronics Systems Ltd, Shri Manish Gaur Manager Of M/s Barco Electronics Sys Ltd. M/s Raja Udyog Pvt. Ltd., Shri Rakesh Kumar Vohra 2015 (5) TMI 27 - ALLAHABAD HIGH COURT - Decided against Revenue.

Summary

The Allahabad High Court disposed of the case with citation 2015 (8) TMI 1096. Justices Arun Tandon and Dr. Satish Chandra presided over the case. Suyash Agarwal represented the appellant, and the respondent was represented by C.S.C. The order was based on the memo of Central Excise Appeal (D) of 107 of 2015.