TMI Blog2021 (6) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee is about 52% of total outstanding disputed demand of tax and interest. As pointed out by the assessee that the date of hearing fixed at present for these appeals are 27/4/2021 and that one of the issues involved is about Secondment aspect is pending before special bench of the Tribunal. Based on the above we granted stay of outstanding demand for a period of 6 months or till the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see has filed these eight stay petitions seeking extension of stay of disputed outstanding demand in respect of four A.Ys. 2011-12 to 2018-19 and in each year, one S.P. is regarding the demand raised u/s 201 (1) and in another S.P. for the same year, the demand raised is u/s 201 (1A). 2. In course of hearing of these stay petitions, it was submitted by the learned AR of the assessee that the to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uding interest and more than 52% of tax demand including interest, stay should be granted without asking the assessee for any further payment. 4. On the contrary, The Learned DR of the revenue submitted that since, the demand is already confirmed by CIT (A), the assessee should be asked to pay at least 55% of total outstanding disputed demand of tax and interest. 5. We have considered the ri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ek adjournment in course of hearing of these appeals without justifiable reasons and if the assessee does so, the stay granted as per this order shall stand vacated automatically. The revenue should also come prepared on this date of hearing and should not seek any adjournment without justifiable reasons. 5. In the result, these eight Stay petitions filed by the assessee are allowed. Order p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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