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TMI Blog2014 (3) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the revenue, there is no reason as to why the stay should not be extended - it would be in the interest of justice if demands are stayed for assessment year 2006-07 and 2008-09 till the disposal of the appeal by the Tribunal – Decided in favour of Assessee. - Writ Petition Lodging No. 2860 of 2013, Writ Petition Lodging No. 2861 of 2013 - - - Dated:- 26-11-2013 - Mohit S. Shah, C.J. And M. S. Sanklecha,JJ. For the Petitioner : Mr. Percy Pardiwala, Senior Advocate i/by Atul K. Jasani For the Respondent : Mr. Vimal Gupta, Senior Advocate i/by Mr. Vipul A. Bajpayee ORDER PC: Rule, returnable forthwith. At the instance and the request of the Counsel for both the sides the petition itself is taken up for final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal passed a common order on the petitioner's stay applications for both the assessment years 2006-07 and 2008-09 granting a stay on payment of Rs.1.00 crore in respect of each of the two appeals. The petitioner complied with the same. Thereafter, the hearing of the appeal on merits before the Tribunal was adjourned from time to time at the instance of the revenue. In fact, at one stage, the appeals were also finally heard. However, before a final order could be passed, the bench of the Tribunal which heard the appeal decided on 21 August 2012 to depart heard the appeal. In the mean time, the petitioner from time to time sought extension of stay granted by the Tribunal and the extension was granted on 27 July 2012 and 12 October 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m issue itself the appeal had been filed thus making entire proceedings for reopening for assessment year 2006-07 without jurisdiction in view of 3rd proviso to Section 147 of the Act. Besides there was no change in circumstances from the circumstances prevailing when stay was granted earlier which would warrant the passing of the impugned order. The delay in the disposal of the appeals was not on account of the petitioner and it has not sought any adjournment in respect of its appeals before the Tribunal. Thus, it is submitted that the impugned order is arbitrary and the stay needs to be extended till the disposal of the appeal. 7) Mr. Gupta, learned Senior Counsel for the Revenue submits that extension for stay could not have been gran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ears to be without jurisdiction under the 3rd proviso to Section 147 of the Act as appeals were filed on the same subject matter from the original assessment order. In view of the above, it would be in the interest of justice if demands are stayed for assessment year 2006-07 and 2008-09 till the disposal of the appeal by the Tribunal. 9) In view of the above, we dispose of these petitions with directions to the Tribunal to dispose of the pending appeals of the petitioner for assessment years 2006-07 and 2008-09 as expeditiously as possible and in any case within a period of four months from today. In the mean time, respondents shall not take any coercive action against the petitioner for recovery of tax demand for the assessment years 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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