2014 (9) TMI 249

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.... Tribunal in Second Appeal No.469 of 2014 (Assessment Year 2011-12-U.P.),Second Appeal No.470 of 2014 (Assessment Year 2011-12-CST ) and Second Appeal No.471 of 2014 ( Assessment Year 2011-12-Entry Tax ). The applicant is aggrieved with the grant of stay of demand to the extent of 75% with respect to demand for the Assessment Year 2011-12 (U.P., Entry tax ) and 80% stay of demand for the Assessment Year 2011-12 (CST). Briefly stated the facts of the case are that for the Assessment Year 2011-12 (U.P. Central and Entry tax ), exparte assessment orders dated 31.1.2014 was passed creating huge demand against the applicant. Aggrieved with the aforesaid order, the applicant filed First Appeal No.225 of 2014 (Central ) (Assessment Year 2....

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....inst the assessee, if the benefit of tax against Form-C,Form-H and Form-D is granted to him. He submits that the allegation in the assessment order, that several opportunities were afforded to the assessee, is wholly arbitrary, illegal and baseless. The assessment order has been passed in haste and just to harass the applicant. Sri Nimai Das, learned Standing Counsel submits that several opportunities were provided to the assessee, but he did not appear and pursue his case before the assessing officer and considering the facts and circumstances of the case and the evidences on record including the adverse material found in the survey conducted by the Special Investigation Branch on 14.6.2011, the Tribunal has rightly granted interim reli....

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....the assessee on 28.1.2014 and 30.1.2014. There is no whisper in the assessment order that when notices were served upon the assessee. The first appellate authority as well as the Tribunal have also not looked into this aspect of the matter. Under the circumstances, the entire disputed amount of tax involved in First Appeal No.225 of 2014 (Central ) (Assessment Year 2011-12-U.P.) and First Appeal No.200 of 2014 (Assessment Year 2011-12- U.P. Entry tax) pending before the Additional Commissioner Grade-II, (Appeal) Commercial Tax, Noida are stayed till the disposal of the first appeal by the first appellate authority subject to the condition that the applicant furnishes security in the form of other than cash or bank guarantee to the satisf....