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2019 (8) TMI 1204

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..... Fereshthe Sathna and Shri Hansmukh Kamaria For the Revenue : Shri Mahesh Shah ORDER PER SAKTIJIT DEY. J.M. The Revenue has filed the captioned application with the following prayer (as stated in Para-15 of the application). "The Hon'ble ITAT may kindly vacate the stay granted vide order dated 08/02/2019 and in any case, no extent the same." And Any other relief that may be considered ap .....

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..... 8th February 2019, in S.A. no.32/Mum./2019. In the aforesaid order, it was made clear that the stay granted would continue for a period of 180 days from the date of order or till disposal of assessee's appeal whichever is earlier. 4. Shri Mahesh Shah, the learned Departmental Representative, at the outset, made a request that this misc. application should be heard along with fresh stay applicati .....

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..... esent application filed by the Revenue should be dismissed. 6. We have considered rival submissions and perused material on record. Admittedly, the initial stay order passed in S.A. no.108/Mum./2016, dated 18th March 2016, was operative for a period of six months from the date of order or till disposal of the corresponding appeal, whichever is earlier. Similarly, the order dated 8th February 2019 .....

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..... own merit and it is open to the Revenue to put forward all its submissions objecting to grant of stay to the assessee. However, that is altogether an independent proceeding and has to be decided keeping in view the respective contentions of the parties. In view of the aforesaid, the present application filed by the Revenue having become infructuous deserves to be dismissed. Accordingly, we do so. .....

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