Tribunal Extends Stay for Tax Appeal, Warns Against Unjustified Adjournments

The Tribunal granted the assessee's stay extension application, extending the stay for an additional 180 days from the date of the order or until the appeal's disposal, whichever comes first. The Tribunal emphasized that any further adjournments without reasonable cause could result in a review of the stay order by the Division Bench. The order was pronounced on 10th January 2020.

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Issues: Stay application seeking extension of stay granted by Tribunal.

Issue 1: Stay Extension Application
The assessee filed a stay application seeking an extension of the stay granted by the Tribunal in a previous order. The counsel for the assessee argued that the appeal was adjourned multiple times due to reasons beyond their control, leading to the stay granted earlier expiring soon. The Revenue, however, requested the assessee to pay further amounts towards the outstanding demand.

Issue 2: Rival Contentions
The Tribunal heard the rival contentions and noted that there were no changes in the facts and circumstances of the case. The delay in disposing of the appeal was deemed not attributable to the assessee. Consequently, the Tribunal decided to extend the stay for an additional 180 days from the date of the order or until the appeal's disposal, whichever comes first. The Tribunal also cautioned the assessee against seeking adjournments without reasonable cause, as such actions could lead to a review of the stay order by the Division Bench.

Conclusion
The Tribunal allowed the stay application filed by the assessee, extending the stay for a further period. The order was pronounced in the open court on 10th January 2020.

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