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TMI Blog2014 (5) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... ut being swayed by such observations or findings. In the event, the deposit is made within the time indicated herein above, the tribunal shall decide the appeal within six months from the date of the communications of this order - Decided against assessee. - Special Civil Application No. 5525 of 2014 - - - Dated:- 17-4-2014 - Akil Kureshi and Sonia Gokani,JJ. For the Appellant : Mr. Rakes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel for the petitioner and having perused the documents on record, we do not see any error committed by the Tribunal in passing the said order. The case before the Tribunal put-forth by the petitioner was that the entire demand is not sustainable and that, the petitioner had a strong prima facie case. Tribunal did consider such contentions but came to the conclusion that the entire is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o proof at all, the Tribunal could not have taken into account any so-called financial hardship of the petitioner in making the pre-deposit. Looking to the overall facts and circumstances of the case, we do not find any reason to entertain this petition. Petition is dismissed. However, we still extend the time for making pre-deposit of the amount, as directed by the Tribunal, upto 15th June 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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