TMI Blog1999 (9) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Departmental Representative orally and thereafter supported by communications between various tax authorities and lastly a letter addressed directly by the Asstt. CIT Central Circle-II, Ludhiana, to the Registry of the Tribunal that the assessee had defaulted on the following grounds: (1) The instalments for May, 1999, and June, 1999, were deposited belatedly on 31st May, 1999, and 30th June, 1999, as against the directions of the Tribunal to deposit these on or before 20th May, 1999, and 20th June, 1999. (2) Further, instalments falling due for payment in July and August, 1999, had not been deposited. (3) Security as directed by the Tribunal had not been furnished in spite of specific reminders given to the assessee. 3. Bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter as also the necessity to fix a time-frame in which the appeal is to be decided, the sole motive being to not only render justice but also to ensure that legitimate undisputed revenues of the Government are given to it as soon as the appeal is decided by the Tribunal. Further, the Tribunal after passing an order on stay expects the Department to ensure that the directions of the Tribunal are adhered to by an assessee and any violation of its order is brought to its notice immediately so that necessary action can be taken. We have no hesitation in stating that the Department has been somewhat vigilant in the present case and there also being material available with the Tribunal which showed initially that the first two instalments had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the allegations made by the Department on the non-payment of instalments, varying the due dates of the instalments paid and not complying with the direction to offer security within the stipulated period and on top of that the assessee's counsel telling the AO that the assessee was not bound to pay further instalments as the adjournment on 22nd July, 1999, was on the request of the Departmental Representative. This becomes quite clear from letter dt. 3rd/4th Aug., 1999, received by the learned Departmental Representative from the AO at Ludhiana. During the course of the hearing on the show-cause-notice on 7th Sept., 1999, the learned Departmental Representative placed on record copies of the various communications exchanged between the var ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice by the Department who are entrusted with the task of recovering the tax dues there being no machinery with the Tribunal either to do so or to monitor the recovery but whenever any vigilant tax official has brought a violation to our notice we have acted immediately and in a given case on due representation by the parties but not that of a dishonest assessee modified the order. However, this is not a case which falls in that category. 7. In the final analysis, we vacate the order passed on 10th May, 1999, in the present stay petition. "Henceforth the Department would be at liberty to recover the entire outstanding demand in the manner it chooses. The priority status accorded to the appeal stands withdrawn and the same shall revert ..... X X X X Extracts X X X X X X X X Extracts X X X X
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