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TMI Blog2018 (9) TMI 1942X X X X Extracts X X X X X X X X Extracts X X X X ..... ces has granted stay for the period of six months ; Secondly, there is fault on the part of the assessee in not conducting the appeals as the hearing could not take place for the reason that one of the issues involved has been referred to a larger Special Bench at Mumbai which is still pending. Thirdly in the earlier years similar issue is involved and has been decided in favour of the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... N.K. Sani, Accountant Member, Shri R.K. Panda, Accountant Memebr And Shri Amit Shukla, Judicial Member Assessee by: Shri R.S. Syali, Sr. Adv. Shri Tarandeep, CA Department by : Shri S.S. Kapil, Sr. DR. ORDER Amit Shukla, J.M. By way of this aforesaid stay application the applicant assesee seeks for extension of stay granted earlier by the Tribunal for the outstanding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e disposal of earlier stay petition. Thus there is no change in the facts and circumstances of the case and there is no fault on the part of the assessee therefore stay granted earlier should be extended for the further period of six months or till the passing of the order whichever is earlier. 2. He further pointed out that prima facie balance of convenience is in favour of the assessee becau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id submissions and on perusal of the material placed on record in the present stay petition, we find that assesssee does have prima facie balance of convenience in its favour for extending stay for the reason that :- Firstly, earlier this Tribunal after considering entire facts and circumstances has granted stay for the period of six months ; Secondly, there is fault on the part of the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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