2019 (4) TMI 1032

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....ustice C.V. Karthikeyan For the Appellant : Mr.K.Senguttuvan For the Respondent : M/s. Karthik Renganathan Senior Standing Counsel JUDGMENT DR.VINEET KOTHARI, J. This Appeal has been filed by the Assessee under Section 260-A of the Act against the interim order passed by the learned Income Tax Appellate Tribunal on 09.03.2018 rejecting the stay application filed by the Assessee in a....

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....uld include even the interlocutory orders and therefore, the present Appeal is maintainable. 3. The learned counsel for the Revenue has supported the impugned order passed by the learned Tribunal. 4. Having heard the learned counsels for the parties, though we are of the opinion that such an Appeal from 'every' order passed by the Tribunal in a pending Appeal can be filed before the ....

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....requires any Appellate Court, Tribunal or Authority to deal with a stay application on the following factors:- (I). Prima facie case; (II). Irreparable injury; and (III). Balance of convenience. 5. It is necessary for any Tribunal or Appellate Authority, while dealing with a stay application to discuss these three factors while granting or refusing the stay to the who....

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....nding before the Tribunal. 9. Therefore, we dispose of the present Appeal with a request to the learned Income Tax Appellate Tribunal to dispose of the pending Appeal of the Assessee as expeditiously as possible, preferably within a period of three months from today. For the grant of interim relief, we may observe that the Revenue Department, may not take coercive action against the Assessee fo....