TMI Blog2015 (10) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... hether 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. - T.C.A. Nos. 893 and 894 of 2015 M. P. Nos. 1,1,2,2 and 3 of 2015 - - - Dated:- 29-9-2015 - V. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing demand. This amount was directed to be paid once in a week. Certain other conditions were also imposed. Aggrieved by those conditions, the appellant has come up with the above appeals raising the following substantial questions of law : (i) Whether the Tribunal erred in taking up the stay petition for hearing on merits, when the earlier decision on 29.5.2015 was to take up the main appeal itself for final hearing on 24.6.2015, which was then adjourned for only final hearing on 6.8.2015 and 27.8.2015 ? (ii) Whether the new Bench of the Income Tax Appellate Tribunal ought to have passed orders on merits in stay petition, when the Bench on the previous day adjourned the case to 8.10.2015 for final hearing and had posted the stay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e factual details and pronounce a verdict, since the appeals are still pending before the Tribunal. 7. 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. 8. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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