Adjournment sine die of a reserved appeal is unjustified where no stay exists; tribunal ordered to decide within fixed period.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Indefinite adjournment of a reserved appeal was held unjustified where a related appeal had been admitted but no stay of the admitted matter's operation existed; the tribunal, having reserved its order, could not simply post the case sine die without protecting the assessee's interests. The court found such post-reservation adjournment prejudicial, wasteful of resources and aggravating of grievance, set aside the indefinite postponement, declined to decide merits, and directed the tribunal to determine the appeal in accordance with law within a specified short period.....