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2015 (10) TMI 820 - HC - Income TaxStay petition - fairness of procedure adopted by the Tribunal in dealing with their petitions for stay - Held that:- In the light of the grievance of the appellant that they did not have a fair opportunity, we only wish to remove that grievance of the appellant by disposing of these appeals with certain directions to the Tribunal. We make it clear that we are not recording any finding on the complaints made by the appellant in their grounds of appeals, but we wish to redress their grievance with regard to the procedure adopted. The appeals are admittedly slated for hearing on 8.10.2015. There is a dispute as to whether the stay petitions or the appeals are to be taken up for final hearing on 8.10.2015. But, we are of the considered view that in the light of the grievances expressed by the appellant about the fairness of the procedure adopted by the Tribunal, it would be better to give the choice to the Tribunal to take up on 8.10.2015, depending upon the Tribunal's convenience, either the stay petitions or the main appeals and dispose either of the two within a period of two weeks. Therefore, both the appeals are allowed, the common order of the Tribunal is set aside and the matters are remitted back to the Tribunal. - Decided in favour of assessee.
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