2002 (6) TMI 410

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..... [Order per : Justice K.K. Usha, President].-. When this application came up for hearing, it was agreed by both the sides that the appeal itself can be disposed of. 2. The complaint of the appellant is that the Commissioner (Appeals) without giving any opportunity of being heard passed an order dated 22-5-2001 on the application for stay filed by the assessee directing the assessee to depo .....

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..... nt parties without giving an opportunity of being heard to the appellant herein and also without giving any reason in support of it. Under these circumstances, we set aside the order dated 22-5-2001 passed on the application of stay and also the Final Order dated 1-6-2002, which is a consequential order. The Commissioner (Appeals) is directed to take up the application for stay afresh and pass ord .....

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