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TMI Blog2018 (3) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... acie case of the assessee exists but the extent of that could not naturally have been deferred and computed precisely by the learned Tribunal. The adjudication and determination of such incidental grounds would also depend upon the final decision of the learned Tribunal itself after hearing both the sides. Since the gap of time period between the two dates as aforesaid is only about 15 days, this Court is inclined to grant indulgence to the petitioner-assessee, as this Court feels that the interest of revenue will not be seriously prejudiced, if the payment of balance amount may await the final decision of the Tribunal for a period of 15 days more. This petition is disposed of with a slight modification in the impugned interlocutory o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decided against the petitioner- assessee for the preceding assessment year and learned counsel for the petitioner also fairly submitted that the appeal against that order for preceding year has already been preferred before this Court under Section 260A of the Income Tax Act, 1961, which is pending. 4. However, what the learned counsel for the petitioner-assessee Mr. Chythanya urged before the Court is that in paragraph-2 of the impugned order, the learned Tribunal itself observed that besides the main ground already decided against the petitioner-asses see in the previous year there, there are incidental grounds raised for this assessment year. If these grounds of appeal are allowed in favour of the assessee-company, there may be subst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that since the difference between the cut off date for payment of ₹ 50 lakhs on 30.11.2017 and the date of hearing on 14.12.2017 of the appeal itself is bare minimum of 15 days, an indulgence can be granted to the petitioner though not as a matter of right. 7. The observation of the learned Tribunal that the other incidental grounds may result in substantial reduction in demand raised, though indicates that a prima-facie case of the assessee exists but the extent of that could not naturally have been deferred and computed precisely by the learned Tribunal. The adjudication and determination of such incidental grounds would also depend upon the final decision of the learned Tribunal itself after hearing both the sides. 8. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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