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TMI Blog2023 (12) TMI 1330X X X X Extracts X X X X X X X X Extracts X X X X ..... and submitted that on the last occasion, stay was extended on the ground that there is no change in the facts and circumstances. For the facility of reference, we reproduce the order dated 24th May, 2023, which reads as under:- "IN THE INCOME TAX APPELLATE TRIBUNAL "RANCHI" BENCH, RANCHI (Heard from Kolkata Benches through web-based video conferencing platform) BEFORE SHRI SANJAY GARG, HON'BLE JUDICIAL MEMBER & DR. MANISH BORAD, ACCOUNTANT MEMBER S.A. No. 1/Ran/2023 (A/o I.T.A. No. 26/Ran/2021) Assessment Year: 2016-17 Tata Cummins Private Limited Pune Cummins India Office, Tower A 7th Floor, Survey No. 21 Balewadi Pune - 411045 PAN: AAACT6356L -Vs.- Deputy Commissioner of Income Tax, Circle-1, Jamshedpur (Appellant) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , whichever event occurs first. c) In other words, it is made clear that the stay is being granted by keeping in mind that rectification application is pending. In case it is decided then, revenue will be at liberty to take appropriate action, if any, available against the assessee for recovery of the demand. d) The Registry is directed to list the appeal for hearing on out of turn basis on 24th August, 2022. 4. The stay application is disposed of with the above terms." 3. The assessee vide its letter dt. 05/01/2023, has submitted that the appeal was fixed for hearing but the same could not be heard either due to the reason that Bench did not function on the said date or the ld. D/R sought adjournment. The ld. Counsel for the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (Sanjay Garg) Accountant Member Judicial Member Kolkata, Dated 24/05/2023" 3. With the assistance of ld. Representatives, we have perused the record and find that the assessee has not sought any adjournment, rather applied for early hearing so that appeal could be disposed of on an early date. Due to certain unavoidable circumstances, namely non-functionality of the Bench or adjournment request at th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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