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2020 (10) TMI 1232 - ITAT CHENNAIStay of demand - Recovery proceedings - extension of interim stay - HELD THAT:- In this case, the interim order was passed on 25.02.2020 and thereafter it was extended on 17.03.2020. Thereafter, the Bench did not function. The assessee did not file any document establishing financial difficulties. However, the ld. Counsel for the assessee pleaded that due to pandemic, the assessee is unable to run the business and faced difficulties to pay the outstanding demand. Considering the present pandemic situation, we fix the appeal for hearing on 07.12.2020 with a direction to the assessee as well as the Department to cooperate for concluding the final hearing of the appeal. We further direct that the Department not to take any coercive steps to recover the outstanding demand till next date of hearing i.e. 07.12.2020.
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