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TMI Blog2018 (10) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... e following manner: (a) This writ petition is allowed and the impugned order is set aside. Consequently, the first respondent is directed to take up the appeal on 03.10.2018 and dispose of the same on merits and in accordance with law, after giving due opportunity of hearing to the petitioner. (b) The petitioner is directed to appear before the first respondent on the said day i.e. on 03.10.2018, either by himself or through his authorized representative, without fail and co-operate with the first respondent for the disposal of the appeal without seeking adjournment. (c) If the petitioner or his authorized representative fails to appear before the first respondent on the said day for any reason, the order impugned in this writ peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matically stand vacated. Thereafter, the present impugned order is passed on 06.09.2018 on the reason that the authorized representative of the Assessee appeared on 06.09.2018 and only sought time to present the case. In other words, it is case of the first respondent that the Assessee, instead of co-operating for the disposal of the appeal on 06.09.2018, sought time to present the case, which act was against the condition imposed by the first respondent while granting 100% stay on 07.08.2018. The petitioner in the affidavit filed in support of the writ petition, however, stated that the authorized representative of the petitioner appeared on 06.09.2018 at 3.30 p.m. before the first respondent and was ready with his submission and howeve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame to be passed on 07.08.2018, granting 100% stay, however, subject to the condition that the Assessee should appear on 06.09.2018 at 3.30 p.m. for taking up the appeal for early hearing on out of turn basis. Now, with regard to the factum of readiness of the Assessee to go head with the appeal on 06.09.2018, there are two versions, contradicting each other as stated supra. I do not think that it is required to go into such disputed question and give a finding on the same, especially, when it is stated before this Court that the petitioner is ready and willing to appear on the day fixed by this Court and co-operate for the disposal of the appeal. 7. Considering the fact that the first respondent, while considering the stay petition, at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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