TMI Blog2014 (12) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant in seeking extension of the stay already granted. The request made by the appellant is genuine and extension of stay is granted for further period of 180 days - Stay granted. - Appeal No.E/714/2012-DB - Order No. M/14217/2014 - Dated:- 29-9-2014 - MR. M.V. RAVINDRAN AND MR. H.K. THAKUR, JJ. For the Appellant : Shri S S Gupta, CA For the Respondent : Shri Anil Gidwani, A.R. ORDER Per: M.V. Ravindran; 1. This extension application was filed by the appellant requesting for extension of stay granted by this Bench. The Hon'ble High Court vide a common order dated 09.07.2014, in the appeals filed by Revenue framed the following questions:- (i) Whether the learned Appellate Tribunal has jurisdiction to e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... however, on being subjectively satisfied by the learned Appellate Tribunal and on an application made by the assessee / appellant to extend stay and on being satisfied that the delay in disposing of the appeal within a period of 365 days from the date of grant of initial stay, is not attributable to the appellant / assessee and that the assessee is not at fault and therefore, while considering each application for extension of stay, the learned Appellate Tribunal is required to consider the facts of each case and arrive at subjective satisfaction in each case whether the delay in not disposing of the appeal within the period of 365 days from the date of initial grant of stay is attributable to the appellant - assessee or not and/or whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e reasons stated above, question No.1 is answered against the revenue and in favour of the assessee and it is held that in case and having satisfied that delay in not disposing of the appeal within 365 days (total) from the date of grant of initial stay is not attributable to the appellant / assessee in whose favour stay has been granted and that the Appellate Tribunal is satisfied that such appellant / assessee has fully cooperated in early disposal of the appeal and/or has not indulged into any delay tactics and/or has not taken any undue advantage, the learned Appellate Tribunal may, by passing a speaking order as observed hereinabove, extend stay even beyond the total period of 365 days from the date of grant of initial stay. However, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the stay indefinitely and may not dispose of the appeals within stipulated time i.e. within 365 days from the date of grant of initial stay and/or at the earliest. All efforts shall be made by the learned Appellate Tribunal to dispose of the appeals at the earliest more particularly in a case where stay is operative against the revenue. The learned Appellate Tribunal and/or registrar of the Appellate Tribunal is required to maintain separate register with respect to the appeals in which stay has been granted fully and/or partially and appeals in which no stay has been granted and the Appellate Tribunal must and shall give priority to the appeals in which stay has been granted, continued and/or extended. So far as the Question No.2 is conce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions were earlier allowed by the Bench as neither the statutory provisions permit it nor the conduct of the appellant allow it. 6. Heard both sides and perused the case records. It is observed from the case records that the stay was granted to the appellant on 26.12.2013. After granting of stay to the appellant this appeal has never been listed for final hearing. The appeal could not be listed for final hearing by the Registry due to heavy work load as the appeals filed for the earlier period are being listed. Hon'ble Gujarat High Court have held that extension can be allowed by the Bench looking to the facts and circumstances of this case, there is no fault of the appellant in seeking extension of the stay already granted. The reque ..... X X X X Extracts X X X X X X X X Extracts X X X X
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