Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI • Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions • Judicial precedents and Supreme Court, High Court and other citations • Issue-wise legal analysis • Practical arguments and supporting content • Professionally structured draft ready for further review.
Extension of stay granted for assessment years 2013-14, 2014-15, 2016-17. Caution against unjustified adjournments. The Tribunal granted an extension of the stay for assessment years 2013-14, 2014-15, and 2016-17, noting the assessee's compliance with payment schedules ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of stay granted for assessment years 2013-14, 2014-15, 2016-17. Caution against unjustified adjournments.
The Tribunal granted an extension of the stay for assessment years 2013-14, 2014-15, and 2016-17, noting the assessee's compliance with payment schedules and finding the delay in appeal disposal was not the assessee's fault. The stay was extended for six months from the order date or until the appeal's disposal, with a caution against seeking adjournments without reasonable cause. All stay applications were allowed, and the order was pronounced on 09-08-2019.
Issues: Stay extension for assessment years 2013-14, 2014-15, and 2016-17.
Analysis: 1. The assessee filed stay applications seeking an extension of the stay granted for assessment years 2013-14, 2014-15, and 2016-17. The Tribunal had initially granted stay subject to the payment of a certain amount in instalments. The revenue challenged this order before the High Court, which reduced the number of instalments. The assessee complied with the payment schedule set by both the Tribunal and the High Court. The appeal was scheduled for hearing, but the revenue sought adjournment, leading to a delay in the disposal of the appeal.
2. The Counsel for the assessee argued that the delay in disposing of the appeal was not due to any fault of the assessee. The Departmental Representative did not dispute the facts presented by the Counsel. However, the Department sought a direction for the assessee to pay additional tax.
3. After considering the submissions, the Tribunal found that the balance of convenience favored granting an extension of the stay. The Tribunal noted that the assessee had adhered to the terms of the earlier stay order and that the delay in appeal disposal was not attributable to the assessee. Consequently, the Tribunal extended the stay for a further six months from the date of the order or until the appeal's disposal, whichever occurred earlier. The Tribunal cautioned that the assessee should not seek adjournment without a reasonable cause during the hearing. Failure to comply would lead to a review of the stay order by the division bench hearing the appeals.
4. As a result, all stay applications were allowed, and the order was pronounced in the open court on 09-08-2019.
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