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TMI Blog2019 (10) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... clusion whether the Assessee has a prima facie case or not, at least, the case facts should have been discussed by the Tribunal in some detail. Whether such dis-allowance has been made for the earlier assessment years or not was a relevant fact, which appears to have escaped the notice of the Tribunal, though raised in the stay application filed before the learned Tribunal. Matter restored befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id Assessment Year 2009-10 is still pending before the Tribunal and hearing is said to be fixed on 31.12.2019. 2.The learned counsel for the Assessee Mr.Srinatha Sridevan has urged before us that even though for the previous Assessment Years 2001-02 to 2003-04, the Assessee had succeeded on the same issue, viz., dis-allowance of the commission paid by it to its Associate Enterprise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of ₹ 1.84 Crores for the said Assessment Year 2009-10, as noted in the interim order passed by the coordinate Bench of this Court, on 29.08.2019, in the present appeal. 4.The learned counsel for the respondent Department Mr.Karthik Ranganathan, however, supported the impugned order. 5.Having heard the learned counsels for the parties, we are of the opinion t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of convenience. These are well settled and statutorily required para meters to be considered by dealing with stay applications. 6.The learned Tribunals or Civil Courts are bound to give their findings and reasons, even though tentative, with respect to the above three aspects of the matter while dealing with any stay applications before them. 7.The tenor of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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