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TMI Blog2019 (4) TMI 1032X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act. The interlocutory orders passed by the Tribunal on a stay application rejecting the stay application filed by the Assessee in the present case, prima facie case does not give rise to any substantial question of law as it is firstly a discretionary order and the grant of a stay or refusal thereof or grant of stay partially, depends upon the facts of each case before the Tribunal. It is necessary for any Tribunal or Appellate Authority, while dealing with a stay application to discuss these three factors while granting or refusing the stay to the whole extent or to a partial extent. We do not find any such discussion in the order passed by the learned Tribunal. We dispose of the present Appeal with a request to Income Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ords 'any' or 'every' would include even the interlocutory orders and therefore, the present Appeal is maintainable. 3 . The learned counsel for the Revenue has supported the impugned order passed by the learned Tribunal. 4. Having heard the learned counsels for the parties, though we are of the opinion that such an Appeal from 'every' order passed by the Tribunal in a pending Appeal can be filed before the High Court under Section 260-A of the Act but only if the case involves a substantial question of law. The existence of a substantial question of law in the Appeal filed by any of the parties, namely, Assessee or Revenue is necessary to invoke the jurisdiction under Section 260-A of the Act. The interlocu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or payment of the outstanding demand by the Revenue. 8. Be that as it may, we are not inclined to go into the details into the facts of the case or deal with the merits of the Appeal pending before the Tribunal. 9. Therefore, we dispose of the present Appeal with a request to the learned Income Tax Appellate Tribunal to dispose of the pending Appeal of the Assessee as expeditiously as possible, preferably within a period of three months from today. For the grant of interim relief, we may observe that the Revenue Department, may not take coercive action against the Assessee for recovery of the outstanding demand of ₹ 11,29,18,300/- during the said period of three months, subject to the condition that the Appellant/Assessee Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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