ORDER
N.D. Raghavan, Vice President
1. This is a Misc. Petition of the Revenue praying for vacation of the conditional stay granted by the Tribunal, for the reason of assessee’s failure to comply with the conditions imposed therein.
2. The learned representative for the Revenue submitted THAT: The Tribunal directed the assessee to pay Rs. 10- lakhs, at Rs. 2.5- lakhs per month commencing from December, 2005; and for the balance demand to offer adequate security to the satisfaction of the Assessing Officer. The assessee paid only two instalments of Rs. 2.5- lakhs each on 19.12.2005 and 6.4.2006, respectively, and did not pay the rest of the instalments as directed. The assessee also did not offer any security to the satisfaction of the Assessing Officer in respect of the demand, as directed by the Tribunal. The Tribunal fixed the appeal for early hearing on 20.12.2005,. besides submitting thai the assessee shall not seek any adjournment on that date of hearing. Contrary to such condition, imposed by the Tribunal, the assessee sought for adjournment on 20.12.2005 and 16.1.2006 as well as on 1.2.2006, i.e. from time to time as aforesaid. Hence, this is a fit case where the conditional stay granted by the Tribunal has necessarily to be vacated besides directing the assessee to pay whatever is due to be paid to the Department in consonance with the Tribunal order, apart from vesting the Department with the right to recover the balance amount of demand that is liable to be paid by the assessee.
3, On the other hand, the learned counsel for the assessee countered by submitting THAT: Assessee borrowed an amount of Rs. 1,62,000 as loan from the Standard Chartered Bank on 19.7.2005 and Rs. 2- lakhs from Citi Bank on 17.2.006. Assessee, in spile of attempts, could not obtain any personal loan from any other bank, particularly in view of the fact that the immovable property held by him is under attachment under S.281B of the Act. He could neither mortgage the property and obtain loan nor could obtain any personal loan from any bank. Therefore, the amounts of Rs. 2.50- lakhs each during January to March, 2006 could not be paid. Since the properties are under attachment, the Bank did not accept the property for providing security for obtaining loans and the assessee did not have liquid funds also. Therefore, he could not pay the rest of the instalments of Rs. 2.5- lakhs each. For the very same. reason of attachment of the properties under Section 281B of the Act, no other security could be given to the Assessing Officer. As for the prayers of , adjournments in the appeal are concerned some of the papers are with the assessee’s auditor, who did not provide the original copies of the documents, as they were misplaced and therefore, the assessee could not provide any relevant details to the Advocate. Therefore, adjournments had to be sought for. Thus, the assessee could not comply with the conditions contained in the stay order of the Tribunal, which is for the reasons beyond the assessee’s control. In the circumstances, therefore, for the non-compliance with the directions of (sic) Tribunal’s order, unconditional apology is lendered by the assessee.
4. In reply, the learned representative for the Revenue submitted the, If such would be the difficulties as submitted by the assesee. The assesee could have and should have on its own moved before the Tribunal by way of a Miscellaneous petition explaining those difficulties and for extension of time by seeking modification of the conditional slay order got by the assessee from the Tribunal. While so, assessee cannot simply keep quite and circumvent by sneakily wriggling out of the conditions imposed by the Tribunal, as if causes deprivation to the Department of its entitled dues under the conditional stay order passed by the Tribunal, apart form resulting in total disobedience of the very same conditional stay granted by the Tribunal. Hence, the stay granted by the Tribunal deserves to be vacated, apart from the assesee being directed to pay forthwith the defaulted installments due under the conditional stay order, apart from vesting the Department with its right to proceed with the recovery of the balance amount.
5. The learned counsel for the assessee rejoined that the assessee would pay not only the defaulted instalments, but even the balance outstanding demand within a period of two months, in full.
6.1 Rival submissions heard and relevant orders read. Indeed and in fact, we appreciate the Department for having been alert in the matter, which must continue to be so in each and every matter, by filing the petition for vacating the stay and for having brought to the notice of the Bench as to how the assessee has violated the conditions imposed by the Tribunal and also pinpointing that even if the assessee would have any difficulty in complying with the orders of the Tribunal, he could have and should have approached the Tribunal duly explaining the reason therefor, and got the order of the Tribunal modified by convincing the Tribunal for extension of lime, which has not been done in the instant case.
6.2 . The cat has come out slowly from its bag from the assessee, only when the Revenue filed its petition for vacating the conditional slay granted, for the reasons as aforementioned by it in this Miscellaneous Petition, which has not been disputed by the assessee, even though some reasons for the inability to obey the order of the Tribunal was slated by the assessee by sweating an affidavit subsequent to the healing of this Miscellaneous Petition, when questions were put to the assessee against him, and giving opportunity to the assessee therefor. Indeed and in fact, it was pronounced in the open court after hearing both the parties that the Miscellaneous Petition is allowed by appreciating the department and its learned representative, with costs on the part of the assessee.
6.3 However, as the assessee did not and could not dispute its violations as pointed out by the Revenue, and yet prayed for an opportunity to be given to explain as to why and how it could not obey the older of the Tribunal, the Tribunal gave such opportunity to the assessee, but imposing condition that whatever that would be submitted by the assessee, has Io be sworn in an affidavit, which was accordingly done by the assessee subsequently as aforesaid.
6.4 We have gone through the affidavit. In spite of the assessee’s attempt to explain justifying the circumstances as unavoidable on the pail of the assessee which disabled him from complying with the conditions imposed by the Tribunal, while granting Stay, the specific question of the learned representative for the Revenue as to why and how the assessee could not file a petition for modification of the order by explaining its difficulties and circumstances, as ate now highlighted before the Bench and that too only (sic) the Revenue has filed its Miscellaneous Petition for vacating the stay, (sic) unanswered. Even now in the affidavit of the assessee, not a whisper the reason therefor has been made out by the assessee. It was also stated the Revenue that the conditional stay granted by the Tribunal would also be expiring by operation of law within a week’s lime from the original dale of hearing of this Miscellaneous petition. However, on that original dale itself, it was pronounced, as already staled, that the Miscellaneous Petition of the Revenue was allowed with costs.
6.5 Yet, opportunity was given to the assessee, since the assessee pleaded not to award costs, to assess the bona fide nature of the reasons that would be sworn by the assessee in the affidavit for the purpose of determining the quantum of costs, as the Bench felt that if cost is not awarded in such cases where specific violation of the conditions laid down in the Tiibunc.il order has been committed, it would amount to encouraging disrespect to the tribunal orders by the assessee tempting thus not only the other assessees but also the Department too to do so. Indeed; it is the duly of the Bench lo protect and maintain its dignity and decorum in the eyes of public, as it is also its duly, as guardian, lo protect and maintain the dignify and decorum of both the parties’ learned representatives too before the Tribunal as and when warranted and required by the facts and circumstances.
6.6 Still, no reply has come from the assessee in regard to the question posed by the revenue as to why and how the assessee could not come before the Bench prior to this Misc. Petition for modification of the conditional stay granted earlier seeking extension of time, explaining his difficulties, if beyond control, which has been stated only now and subsequent to Revenue’s Miscellaneous Petition to vacate the conditional stay.
6.7 In the circumstances, we deem it fit and proper for the reasons detailed above, as already pronounced, to allow the petition of the Revenue by awarding costs. Considering the difficulties expressed and sworn in the affidavit by the assessee with which we are convinced, as the Department too perhaps being convinced since no coercive step seems to have been taken even though the Tribunal has earlier pronounced in the open court that the petition of the Revenue was allowed against the assessee with costs, and the further fact that the assessee assured to pay not only the defaulted instalments but also the balance outstanding demand within a period of two months, we quantify the costs to be awarded at a nominal sum of Rs. 100 (Rupees One Hundred) only, which shall be paid by the assessee to the Department immediately, sending behind it a signal of warning to the parties that whatever be the circumstance an order of a forum must be obeyed by the parties before it.
7. In the result, Miscellaneous Petition of the Revenue is allowed with costs.
Pronounced accordingly.