Argument that person looking after tax matters is pre-occupied and also sick at same time cannot be appreciated
AGAINST an o-in-a, the appellant filed an application for Stay along with the appeal in the year 2010. The stay application was adjourned “five” times earlier and on all those occasions neither did any one appear for the applicant nor did they seek an adjournment. Now, when the application came up for hearing, the applicant has made a request for adjournment and also submitted that there is another appeal listed in the coming days and so both may be listed after one month as the ‘concerned' person looking after the tax matters of the company is “pre-occupied and suddenly sick”.
The Bench noted the above facts and observed - "I am unable to appreciate both the argument that preoccupation and sickness at the same time. However, as a last chance the matter is adjourned to 4.10.2013. However, Revenue is at liberty to enforce the demand without waiting for any decision on the stay application."
Surprising that the Revenue authorities did not poke this applicant with the Board Circular dated 01/01/2013.