Interim relief extension for continuing audit assignments refused where no fresh urgency was shown.

Interim protection to continue existing audit assignments was sought to be extended, but the request was rejected because the same grounds had already been considered in earlier interim orders and no fresh basis was shown. The record indicated that a suitable Bench had been available for a substantial period, yet no effective step was taken to secure hearing of the main appeals. In view of the chronology of events and the unconvincing urgency pleaded, the application for further continuation of the interim relief was dismissed.

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Issues: Whether the interim relief permitting the appellants to continue existing audit assignments should be extended till 31.03.2020.

Analysis: The prayer for extension was examined in the light of the earlier interim orders, the chronology of events, and the availability of an appropriate Bench for hearing the main appeals. The appellants had already obtained pro tem protection to continue work for existing clients, and the reasons pressed for further extension were substantially the same as those earlier considered. The record showed that a suitable Bench was available for a substantial period, but no effective step was taken to secure hearing during that time. The asserted urgency was therefore found unconvincing, and no new ground was shown to justify enlarging the interim protection further.

Conclusion: The request for extension of interim relief was rejected and the Miscellaneous Application was dismissed.

Final Conclusion: The appellants were not entitled to any further continuation of the interim protection, and the respondent succeeded in resisting the application.

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