Tax recovery stayed pending appeal decision to ensure fair resolution.

The court ordered a stay on the recovery of the disputed tax amount until the next listing date of the petition, directing the Tribunal to promptly decide the appeal within thirty days. The court emphasized that the decision should be based on the appeal's merits and in compliance with the law, ensuring a fair and timely resolution of the issues at hand. The court disposed of CLMA No. 1009 of 2015 accordingly.

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Issues:
1. Stay application in ITA No. 815/Del/2014 for the assessment year 2009-10.
2. Delay in disposal of appeal for the assessment year 2007-08.
3. Compliance with conditions imposed by the Tribunal for granting stay.
4. Recovery of disputed amount of tax.
5. Timeframe for deciding the appeal.

Analysis:
1. The petitioner argued that a stay was granted in ITA No. 815/Del/2014 for the assessment year 2009-10, and the interim order was extended. The appeal for the assessment year 2007-08, with similar legal questions, was pending, and the judgment would impact the present appeal. The hearing for the present appeal was scheduled for 16th February 2015.

2. The petitioner contended that they did not cause any delays in the appeal's disposal and would not seek adjournments in the future. They requested not to be pressured to pay the disputed tax amount if the appeal was not heard within the statutory period due to no fault of theirs.

3. The respondent assured to file a counter affidavit showing non-compliance with the stay conditions by the petitioner and attributing the appeal's delay to the petitioner. The court directed the filing of the counter affidavit within four weeks and allowed a rejoinder affidavit within three weeks thereafter.

4. The court ordered that until the next listing date of the petition, the recovery of the disputed tax amount should not be enforced. The Tribunal was instructed to make every effort to decide the appeal promptly, either on the scheduled date or within thirty days thereafter.

5. Considering the circumstances, the court emphasized that the appeal's decision should be based on its merits and in compliance with the law. The court disposed of CLMA No. 1009 of 2015 accordingly, ensuring a fair and timely resolution of the issues at hand.

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