Tribunal grants stay extension to assessee for appeal hearing, citing delays & financial hardship.

The Tribunal granted the assessee's stay petition for an extension of stay until the appeal's disposal or the statutory six-month period, whichever is earlier. The decision was influenced by delays in appeal disposal, potential coercive measures by the Department, and the assessee's inability to pay the outstanding demand. The Tribunal aimed to prevent irreparable loss to the assessee and acknowledged the necessity of the stay extension in light of the circumstances presented.

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Issues: Stay petition for extension of stay granted, non-disposal of appeal within six months, apprehension of coercive measures by the Department, inability to make payment of outstanding demand.

Stay Extension Issue:
The judgment concerns a stay petition filed by the assessee, seeking an extension of the stay granted earlier. The stay had expired, and the assessee feared coercive measures by the Department for the outstanding demand. The Tribunal considered the delay in disposing of the appeal, attributing it to various reasons such as adjournments requested by the DR or the non-functioning of the bench. The Tribunal deemed it appropriate to extend the stay until the disposal of the appeal or the statutory period of six months, whichever is earlier. The Tribunal noted that the appeal was already scheduled for hearing on a specific date, obviating the need for a separate notice to the assessee.

Non-Disposal of Appeal Issue:
The Tribunal acknowledged that the appeal had faced delays in being heard, leading to the non-disposal of the case within the initial six-month stay period. The assessee argued that the delay was not due to any fault on their part and expressed an inability to pay the significant demand raised against them. The Tribunal recognized the potential irreparable loss the assessee could face if the stay was not extended, given the Department's ability to take coercive measures for recovery.

Coercive Measures Apprehension Issue:
The assessee raised concerns about the Department resorting to coercive measures for recovering the outstanding demand if the stay was not extended. The Tribunal took note of this apprehension and considered it in its decision to grant an extension of the stay until the appeal's disposal. By allowing the stay application, the Tribunal aimed to prevent any irreparable loss to the petitioner due to possible coercive actions by the Department.

Inability to Pay Outstanding Demand Issue:
The assessee highlighted their inability to make the payment for the substantial demand raised against them, further emphasizing the necessity of the stay extension. The Tribunal considered this aspect along with the overall circumstances, ultimately ruling in favor of the assessee by allowing the stay petition. The judgment was pronounced at the end of the hearing, granting the extension of the stay until the appeal's resolution.

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