O R D E R
PER SHRI A.K.GARODIA, AM:
In this stay petition, the assessee is seeking extension of stay for the outstanding disputed tax demand of Rs.4,04,50,232/-.
2. In the course of hearing, it was submitted by the ld. AR of the assessee that the first stay was granted by the Tribunal vide order dated 10-07-2015 in SP.No.80(Bang)/2015 for a period of 180 days subject to payment of Rs.1.00 Crore on or before 31-07-2015. He further submitted that this condition was complied with by the assessee by making payment of Rs.1.00 Crore on 29-07-2015 an the copy of tax paid challan was filed on 30-07-2015. He further submitted that the first date of hearing was fixed on 05-11-2015, on this date the hearing could not
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take place and the same was adjourned by the Bench, due to want of time and the next date of hearing was fixed on 01-04-2016. On this date also the hearing was adjourned by the Bench and the next date of hearing was given on 23-03-2016. Again on this date, hearing was adjourned by the Bench and the next date was fixed on 13-07-2016. On this date also the Bench could not function hence, the matter was again adjourned to 26-09-2016. The ld. Counsel further submitted that in between the extension of stay was granted by the Tribunal vide order dated 05-02-2016 in S.P.No.2(Bang)/2016 for a further period of 180 days and accordingly, the stay expired on 04-08-2016. He submitted that since the delay in hearing of the appeal is not because of any fault of the assessee and the extension of stay should be granted.
3. The ld. DR of the revenue had nothing to say in view of these facts.
4. We have considered the facts and arguments of ld. AR of the assessee as noted above and we feel proper to grant the extension of stay for a period of 90 days from 04-08-2016 on which date the stay expired. We fix the date of hearing of this appeal on 08-09-2016 and want to make it clear that the assessee should not seek any adjournment without any compelling and justifiable reason. If assessee seeks any further adjournment, then the stay stand vacated automatically. We also want to make it clear that since the next date of hearing was announced in the open Court, no separate notice of hearing is required to be issued.
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5. In the result, the stay petition of the assessee is allowed in the terms indicated above.
Order pronounced in the open Court on 19-08-2016.
Sd/- Sd/-
(SUNIL KUMAR YADAV) (A.K.GARODIA)
JUDICIAL MEMER ACCOUNTANT MEMBER
Bangalore:
D a t e d : 22-08-2016
am*
Copy to :
1 Appellant
2 Respondent
3 CIT(A)-IV, Bangalore.
4 CIT
5 DR, ITAT, Bangalore.
6 Guard file (1+1) AR,ITAT, Bangalore
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