TMI Blog2020 (10) TMI 1232X X X X Extracts X X X X X X X X Extracts X X X X ..... document establishing financial difficulties. However, the ld. Counsel for the assessee pleaded that due to pandemic, the assessee is unable to run the business and faced difficulties to pay the outstanding demand. Considering the present pandemic situation, we fix the appeal for hearing on 07.12.2020 with a direction to the assessee as well as the Department to cooperate for concluding the final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal vide order in S.P. No. 326/Chny/2019 dated 20.12.2019 and had expired on 13.01.2020. The assessee filed another stay petition seeking grant of stay till the disposal of the appeal. Vide order dated 14.02.2020, the Tribunal granted early hearing. On 25.02.2020, the Tribunal passed an interim order directing the Department that not to take coercive steps to recover the outstanding amount till t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further submitted that the entire business of the assessee came to a standstill even before the announcement of lockdown by the Government of India on 24.03.2020. It was further submission that all airconditioned jewellery shops were asked to be closed down and therefore, the petitioner is in financial hardship to pay outstanding demand. Hence, the ld. Counsel prayed for grant of stay of recovery ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present pandemic situation, we fix the appeal for hearing on 07.12.2020 with a direction to the assessee as well as the Department to cooperate for concluding the final hearing of the appeal. We further direct that the Department not to take any coercive steps to recover the outstanding demand till next date of hearing i.e. 07.12.2020. 5. Accordingly, the stay petition filed by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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