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2020 (1) TMI 456

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..... extended for a further period of 4 months from the date of this order or till the disposal of these appeals whichever is earlier. The appeals for these two years are already fixed for hearing on 03.03.2020. We want to make it clear that the assessee should not seek any adjournment without justifiable reasons in the course of hearing of these appeals and if the assessee does so, then the stay gran .....

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..... assessee s appeal for Assessment Year 2014-15 is already heard on 02.12.2019 but the order is awaited and because of this, the hearing of these two appeals for Assessment Years 2015-16 and 2016-17 are adjourned to 03.03.2020. It was submitted by him that the delay in disposal of these appeals is not attributable to the assessee and hence, extension of stay should be granted because there is no ch .....

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..... ut 50% of the disputed tax demand excluding interest. Similarly, for Assessment Year 2016-17, the total disputed tax demand excluding interest is ₹ 199.25 lakhs and the assessee has already made payment of ₹ 100.40 lakhs and hence, the total payment made by the assessee for this year also is about 50% of the total disputed tax demand excluding interest. Under these facts, we feel it pr .....

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