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TMI Blog2013 (1) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... ing activity. Prima facie, the assessee could not have staked a good claim before the Commissioner (Appeals) expressing their willingness to pre-deposit 30% of the aforesaid amount. The stand taken by the Commissioner (Appeals) cannot, on principle, be faulted. However, considering the plea of financial hardships, a little more time could have been given to the assessee for making the pre-deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion seeks waiver and stay in respect of the dues adjudged against the appellant by the original authority. After hearing both sides and considering their submissions, we have found a fit case for summary disposal of the appeal and, accordingly, after dispensing with pre-deposit, we take up the appeal itself for final disposal. 2. This appeal is directed against the appellate Commissioner s or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2012 and to report compliance on 9.1.2012, but they did not do so. Instead, they filed an application for reduction of the amount for pre-deposit, citing financial hardships as the ground. They expressed their willingness to pre-deposit 30% of the aforesaid amount which was not acceptable to the Commissioner (Appeals). In the result, the appeal filed by the assessee against the order-in-original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all the aspects including the plea of limitation raised by the appellant, we direct them to pre-deposit an amount of Rs.10/- lakhs within four weeks and report compliance to the Commissioner (Appeals) on or before 7.2.2013, whereupon the learned Commissioner (Appeals) shall take up the assessee s appeal (filed against the order-in-original) for disposal on merits without insisting on pre-deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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