TaxTMI 
TaxTMI 
2006 (8) TMI 249
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....dequate security to the satisfaction of the Assessing Officer. The assessee paid only two instalments of Rs. 2.5 lakhs each on 19-12-2005 and 6-4-2006, respectively, and did not pay the rest of the instalments as directed. The assessee also did not offer any security to the satisfaction of the Assessing Officer in respect of the demand; as directed by the Tribunal. The Tribunal fixed the appeal for early hearing on 20-12-2005, besides submitting that the assessee shall not seek any adjournment on that date of hearing. Contrary to such condition, imposed by the Tribunal, the assessee sought for adjournment on 20-12-2005 and 16-1-2006 as well as on 1-2-2006, i.e., from time to time as aforesaid. Hence, this is a fit case where the conditional....
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....iginal copies of the documents, as they were misplaced and therefore, the assessee could not provide any relevant details to the Advocate. Therefore, adjournments had to be sought for. Thus, the assessee could not comply with the conditions contained in the stay order of the Tribunal which is for the reasons beyond the assessee's control. In the circumstances, therefore, for the non-compliance with the directions of the Tribunal's order, unconditional apology is tendered by the assessee. 4. In reply, the learned representative for the revenue submitted that: If such would be the difficulties as submitted by the assessee, the assessee could have and should have on its own moved before the Tribunal by way of a Miscellaneous petition explaini....
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.... Tribunal duly explaining the reason therefor, and got the order of the Tribunal modified by convincing the Tribunal for extension of time, which has not been done in the instant case. 6.2 The cat has come out slowly from its bag from the assessee, only when the revenue filed its petition for vacating the conditional stay granted, for the reasons as aforementioned by it in this Miscellaneous Petition, which has not been disputed by the assessee, even though some reasons for the inability to obey the order of the Tribunal was stated by the assessee by swearing an affidavit subsequent to the hearing of this Miscellaneous Petition, when questions were put to the assessee against him, and giving opportunity to the assessee therefor. Indeed and....
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....al would also be expiring by operation of law within a week's time from the original date of hearing of this Miscellaneous petition. However, on that original date itself, it was pronounced, as already stated, that the Miscellaneous Petition of the revenue was allowed with costs. 6.5 Yet, opportunity was given to the assessee, since the assessee pleaded not to award costs, to assess the bona fide nature of the reasons that would be sworn by the assessee in the affidavit for the purpose of determining the quantum of costs as the Bench felt that if cost is not awarded in such cases where specific violation of the conditions laid down in the Tribunal order has been committed, it would amount to encouraging disrespect to the Tribunal orders by....