TaxTMI 
TaxTMI 
2016 (2) TMI 858
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....l, with consent of both sides we dispose them of finally. 3. The question of law and which is termed as substantial is that the Tribunal erred in passing a blanket order fixing partpayment without adverting to the individual facts and the complaint that the assessment has been finalised ex-parte so also in breach of the principles of natural justice. 4. We, therefore, frame the following questions of law in all these appeals : (1) Whether on the facts, evidence and details available on record the Tribunal was justified in passing a non speaking order, fixing huge part payment as condition precedent for grant of stay in an order passed in a summary way, without recording the prima facie case of the appellants ? (2) Whether on the facts....
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....onsultant and, therefore, the documents and papers having been taken away, they had no opportunity to meet the allegations against them. That is how the show cause notice was replied but reserving these contentions. When the proceedings were this serious, an ex-parte order came to be passed and that too on a single day. 7. The order in that behalf came to be challenged and the First Appellate Authority was approached and they filed certain submissions / documents and once again reiterated their request. However, the Deputy Commissioner (Appeals) rejected an application seeking stay. Against these orders, the further appeal to the Tribunal was preferred and the Tribunal, according to Ms. Badheka, in a cryptic one-paragraph order, disposed o....
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....s power to do so. 10. Ms. Palsuledesai was of the view that since the matter concerns refunding and the grievance being technical in nature, this departure from the ordinary and normal mode is made by the Revenue and this should not be treated as a precedent for all future cases of this nature. 11. After hearing both sides, we are of the view that without expressing any opinion on the merits of the controversy, these appeals can be disposed of by accepting the statements made on instructions as undertakings given to this Court. Now, Ms. Badheka, appearing on behalf of the appellants - dealers in all these appeals shall be provided inspection of all the relevant records and documents from the files of the Assessing Officer and the date and....