9911796707
TMI Blog2013 (7) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... tay proceedings - Additional Commissioner stayed 70% of the disputed tax, till disposal of the appeal - Tribunal confirmed Commissioner's order - Held that:- During the pendency of the statutory appeal, the Tribunal is required to look into the prima facie merit of the case as well as financial condition of the applicant. Further, the appellate authority is required to consider the relevant factor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icant has assailed the order dated 11.6.2013 passed by the Commercial Tax Tribunal, Lucknow Bench-III, Lucknow in Second Appeal Nos. 127 of 2013 (Assessment Year 2005-2006), 129 of 2013 (Assessment Year 2005-2006), 133 of 2013 (Assessment Year 2007-2008) and 131 of 2013 (Assessment Year 2007-2008) in the proceedings under Section 21 readwith Section 3F readwith section 18 of the U.P. Trade Tax Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preferred second appeal before the Commercial Tax Tribunal, Lucknow. The Tribunal, vide order dated 11.6.2013, dismissed the appeal. Feeling aggrieved, the applicant preferred these revisions inter alia on the grounds that the Tribunal did not consider the relevant facts and the financial stringency. Further, in a number of decisions, this Court has held that undue hardship as well as the entire r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the authority should not pass the routine order. In support of the aforesaid submissions, learned Counsel for the applicant has relied upon the judgment of the Apex Court in the case of Income Tax Officer Versus M.K. Mohammad Kunhi [AIR 1969 SC 430], Mehsana District Cooperative Mill Pvt. Ltd. Versus Union of India [2003 (154) E.L.T. 348 (SC) and Shri Kihota Hollohon Versus Mr. Zachilhu and o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he condition of deposit will make the purpose of filing of appeal itself nugatory. Considering the peculiar facts and circumstances of the case, the order dated 11.6.2013 passed by the Tribunal is modified to the extent that disputed tax raised by the Assessing Authority shall remain stayed till disposal of the first appeal. It is also provided that first appellate authority shall consider and de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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