9911796707
TMI Blog2015 (7) TMI 902X X X X Extracts X X X X X X X X Extracts X X X X ..... been extended from time to time by this Tribunal and finally it was extended vide order dated 18.07.2014 in SA No. 117/Mum/2014. 3. We have heard the Ld. AR as well as Ld. DR and considered the relevant material on record. The Ld. Authorized Representative has pointed out that after the last extension of stay granted vide order dated 18.07.2014, the matter could not be heard because either the deparment sought adjournments or the bench did not hear the matter, therefore, the delay in hearing and disposal of appeal is not attributable to the assessee. 4. On the other hand, Shri Girish Dave, Ld. Counsel for the revenue has objected the extension of stay and contended that for the A.Y. 2009-10, the Tribunal has granted the stay against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2013, has held that the variation / modification in the terms of earlier stay ranted by the Tribunal should not be disturbed as there has been no change in the facts and circumstances, when the original stay was granted. Looking to the prima-facie case of the assessee that the issue involved has not been settled finally against the assessee and also that there is no material change in the facts and circumstances of the case, we are of the opinion that the stay should be extended. We also find that the assessee has never sought any adjournment during the hearing of the appeal and it is only the Department which has been seeking adjournments from time to time. There is no fault on the part of the assessee for conducting the appeal. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear from the record that delay in hearing and disposal of appeal is not attributable to the assessee since the stay was last extended vide order dated 18.07.2014. Further, we do not agree with the contention of the Ld. Counsel for the revenue that the stay should not be extended withut further deposit because the Hon'ble High Court vide order dated 23.06.2014 has set aside the directions given by the Tribunal for further deposit at the time of granting the extension of stay. Accordingly, in view of the facts and circumstances of the case when the delay in disposal of appeal is not attributable to the assessee and in the light of the order of Hon'ble High Court dated 23.06.2014 in writ petitiion no. 2425 of 2013, the assessee has mad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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