TaxTMI 
TaxTMI 
2024 (7) TMI 434
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....order dated 24.05.2023 passed in S.A.No.1/RAN/2023 for A.Y.2016-2017. That, further this Tribunal vide order dated 08.12.2023 in S.A No.8/RAN/2023 for A.Y.2016-2017 had extended the stay on the recovery of demand for a period of 180 days or till the disposal of the appeal, whichever event occurs first. 3. That, as evident from all these orders of the Tribunal, the stay of demand has been specifically extended from time to time since it was appreciated that there was always a bonafide conduct on the part of the assessee and that the delay in final disposal of the matter was not attributable to any deliberate or malafide conduct of the assessee. In fact, in all the aforestated stay extension orders, it has been held by this Tribunal while gr....
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....ady written a letter to the DRP requesting for early disposal of the rectification petition. Therefore, in totality of the facts and circumstances of the instant matter, it can be observed that the assessee had been making constant effort before the department so that its rectification application is disposed off and if disposed then instead of any payment the assessee would be entitled for a refund. That, therefore, non-disposal of the said rectification by the DRP cannot be, in any manner, attributed to any malafide conduct of the assessee. In other words, the assessee before us is a bonafide assessee and had been claiming for a speedy disposal of the rectification application, which the department has not yet completed. 5. We further ob....
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....si Food Ltd. in Civil Appeal No.1106 of 2021, the Hon'ble Apex Court declared the third proviso to Section 254(2A) as violative of Article 14 and struck down as unconstitutional. Therefore, as the law of the land stands today, there cannot be any automatic vacation of stay of demand in a case where the delay in hearing of appeal is not attributable to tax payer/assessee even if it exceeds 365 days. However, in a case, when the tax payer is resorting to delaying tactics and in a deliberate manner trying to delay the process of law then the department shall definitely proceed against such assessee and recover the demand since the revenue should not be defrauded for such malafide conduct of the assessee. But in a case, where the assessee i....