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TMI Blog2019 (8) TMI 1204X X X X Extracts X X X X X X X X Extracts X X X X ..... orce in course of time, nothing survives for either recall or modification. That being the case, the present application filed by the Department seeking modification/variation of order dated 8th February 2019, in S.A. no.32/Mum./2019, has become infructuous. For the aforesaid reasons, we are unable to accede to the request of the Revenue to club this application with the stay application filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esh Shah ORDER PER SAKTIJIT DEY. J.M. The Revenue has filed the captioned application with the following prayer (as stated in Para 15 of the application). The Hon ble ITAT may kindly vacate the stay granted vide order dated 08/02/2019 and in any case, no extent the same. And Any othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stay granted was extended from time to time and the last order passed by the Tribunal extending stay was vide order dated 8th February 2019, in S.A. no.32/Mum./2019. In the aforesaid order, it was made clear that the stay granted would continue for a period of 180 days from the date of order or till disposal of assessee s appeal whichever is earlier. 4. Shri Mahesh Shah, the lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A). Secondly, he submitted, since the order sought to be recalled has already expired, nothing remains to recalled or modified. Thus, he submitted, the present application filed by the Revenue should be dismissed. 6. We have considered rival submissions and perused material on record. Admittedly, the initial stay order passed in S.A. no.108/Mum./2016, dated 18th March 2016, was op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est of the Revenue to club this application with the stay application filed by the assessee. The fresh stay application filed by the assessee has to be considered on its own merit and it is open to the Revenue to put forward all its submissions objecting to grant of stay to the assessee. However, that is altogether an independent proceeding and has to be decided keeping in view the respective cont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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