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TMI Blog2014 (12) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... se, there is no fault of the appellant in seeking extension of the stay already granted. The request made by the appellant is genuine and extension of stay is granted for further period of 180 days - Stay granted. - Appeal No. : E/509/2011 - ORDER No. M/13999/2014 - Dated:- 2-9-2014 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant : Shri Anand Mishra, Advocate For the Respondent : Shri J. Nagori, A.R. ORDER Per : Mr. H.K. Thakur; This extension application was filed by the appellant requesting for extension of stay granted by this Bench. The extension requested by the appellant was earlier granted by this Bench against which Revenue went in appeal to Hon ble Gujarat High Court. The Hon ble High Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, the learned Appellate Tribunal is required to pass a speaking / reasoned order or not? As observed hereinabove, the learned Appellate Tribunal can extend the stay granted earlier beyond the period of 365 days from the date of grant of initial stay, however, on being subjectively satisfied by the learned Appellate Tribunal and on an application made by the assessee / appellant to extend stay and on being satisfied that the delay in disposing of the appeal within a period of 365 days from the date of grant of initial stay, is not attributable to the appellant / assessee and that the assessee is not at fault and therefore, while considering each application for extension of stay, the learned Appellate Tribunal is required to consider the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llate Tribunal to consider the respective applications for extension of stay afresh and pass a detailed speaking order in each of the matters in light of the observations made hereinabove. 6.00. In view of the above and for the reasons stated above, question No.1 is answered against the revenue and in favour of the assessee and it is held that in case and having satisfied that delay in not disposing of the appeal within 365 days (total) from the date of grant of initial stay is not attributable to the appellant / assessee in whose favour stay has been granted and that the Appellate Tribunal is satisfied that such appellant / assessee has fully cooperated in early disposal of the appeal and/or has not indulged into any delay tactics and/o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... each time and the Appellate Tribunal is required to consider the individual case and pass a speaking order, as stated hereinabove. By the aforesaid it may also not be understood that the Appellate Tribunal may go on extending the stay indefinitely and may not dispose of the appeals within stipulated time i.e. within 365 days from the date of grant of initial stay and/or at the earliest. All efforts shall be made by the learned Appellate Tribunal to dispose of the appeals at the earliest more particularly in a case where stay is operative against the revenue. The learned Appellate Tribunal and/or registrar of the Appellate Tribunal is required to maintain separate register with respect to the appeals in which stay has been granted fully and/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued that appellant is not at fault as the case has never been listed for final disposal. 5. Learned AR appearing on behalf of the Revenue argued that extension sought for by the appellant should not be allowed now, even if the extensions were earlier allowed by the Bench as the statutory provisions do not permit it. 6. Heard both sides and perused the case records. It is observed from the case records that the stay was granted to the appellant on 16.04.2012. After granting of stay to the appellant this appeal has never been listed for final hearing. The appeal could not be listed for final hearing by the Registry due to heavy work load as the appeals filed for the earlier period are being listed. Hon ble Gujarat High Court have held t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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