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2016 (7) TMI 1310 - ITAT AMRITSARCondonation of delay - reasons for delay - Held that:- We find that it is an undisputed fact that the delay in disposal of the appeals has occurred due to the difference of opinion between the Judicial Member and the Accountant Member. The Hon’ble President of the ITAT had referred the matter for decision by a Third Member and the appeals were listed for hearing on 10.05.2016, on which date, the matter got adjourned sine die, as is apparent from the note sheet placed in the file in ITA No.554(Asr)/2014. Therefore, the delay in the disposal of the cases cannot be attributed to the assessee. Thus this is a deserving case for extension of stay beyond a period of 365 days, as the reason for delay in disposal of the appeals is not attributable to the assessee, but due to non functioning of the Bench.
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