2013 (5) TMI 398

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....MENT PLEADER JUDGMENT The petitioner is aggrieved of the condition imposed by the appellate authority, vide Ext.P13 to P15 orders, granting interim stay during the pendency of the appeal directing to satisfy 35% of the outstanding liability for availing the benefit there under. The specific case of the petitioner is that, the petitioner has not been given proper opportunity to substantiat....

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....orders passed by the third respondent, after proper pre-assessment notice issued to the petitioner giving opportunity to produce the books of accounts and for personal hearing, despite which, no objection whatsoever was preferred by the petitioner, who did not turn up on the schedule date. The observation of the assessing authority as contained in Ext.P1 assessment order is extracted below:  ....

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....done only at the time of finalisation of the appeal. It was to strike a balance, that the appellate authority passed Exts.P13 to P15 orders, taking note of the sequence of events and the facts and figures, thus imposing a condition to the tune of 35% to be satisfied for availing the benefit of interim stay. This Court does not find anything wrong, arbitrary or illegal in having passed such orders ....