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TMI Blog2015 (12) TMI 993X X X X Extracts X X X X X X X X Extracts X X X X ..... s having bearing on the default of the first respondent in not placing the assessment records for speedy disposal of the appeal within 180 days from 12.01.2015 the date of stay order, resulting in the applicability of the second proviso of sub section (4) of Section 14 of the Act. - Since no default or improper acts can be attributed to the petitioner, it is needless to state that ends of justice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner having complied with the said order, the proceedings were adjourned periodically since records relating to the assessment were not received, although the first respondent was the custodian of those records and as a result, the appeals could not be heard and disposed of within 180 days from 12.01.2015. The appeals, it is submitted are presently listed on 15.09.2015, awaiting receipt of records. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... half of tax or other amount and, if such appeal is not so disposed of within the period specified, the order of stay shall stand vacated after the said period and the Appellate Tribunal shall not make any further order staying proceedings of recovery of the said tax or other amount. 3. Learned Counsel submits that on the expiry of 180 days, the stay order when not extended the first responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ible and until such time, the authority was injuncted from enforcing the demand. 5. In the present facts, supra, undoubtedly, the stay order dated 12.01.2015 continued and remained in force until the expiry of 180 days therefrom, and not extended in view of the second proviso to Section 14(4) of the 'Act', but for the reasons having bearing on the default of the first respondent in not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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