ASHWANI KUMAR MISHRA,J. - (1.) This revision is directed against an order passed by the tribunal, whereby assessee has been granted interim protection to the extent of 80% of the disputed amount and for the remaining 20% it has been directed to be deposited for disposal of first appeal, within thirty days.
(2.) The order impugned is assailed on the ground that prima facie case and balance of convenience has not been addressed by the tribunal before passing the order. It is also stated that poor financial condition of the petitioner has also not been adverted to. Submission is that petitioner has already deposited disputed amount of tax and is willing to deposit security other than cash or bank guarantee provided appeal is heard and decided on merits.
(3.) Learned Standing Counsel has tried to defend the order of tribunal, but attention of the Court has not been invited to any consideration on the prima facie case or the financial hardship of the revisionist.;