2013 (4) TMI 483

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..... the learned ITAT. By this impugned order, the learned Tribunal after recording detailed reasons and weighing comparative prima facie case has granted stay of the recovery proceedings on the following amongst other conditions:- (i) Outstanding demand is stayed till disposal of appeal or six months which ever is earlier. (ii) The department is directed to defreeze the assessee's bank accounts for .....

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..... amounts to deciding the writ petition finally without giving opportunity of hearing to the respondent. That is not possible in any sense. By the time I decide the matter after issuing notice and considering the objection of the respondent that is to be done in any event 2nd April, 2013 being date of time final hearing will reach. Therefore, in all practical senses instead of entertaining this mat .....

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..... it would be open for the parties to pray for appropriate relief, obviously the learned Tribunal will consider in accordance with law. The findings and observations recorded by the learned Tribunal should not binding factor at the time of final disposal, as those findings are recorded obviously at interlocutory stage and it is always a tentative finding. No order as to costs.
Case laws, Decis .....

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