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2016 (4) TMI 391 - ITAT DELHIStay petition - Held that:- Onus placed upon the assessee of being ready to argue has been discharged as the adjournments moved, we find were so necessitated for reasons beyond the control of the assessee as in the circumstances brought out by the Ld.AR judicial propriety demanded that the firm engaged by the assessee does not argue before the Constitution of the Bench on the specific dates. Thus where for reasons beyond its control, the Ld.AR was required to move the adjournment it cannot be said to be a case of willful default to appear or unnecessary dragging on or delaying the hearing after having sought stay. Being satisfied with the explanation offered and being of the considered view that the assessee cannot be burdened for no fault of his, the stay is extended for a further period of 6 months or disposal of appeal whichever is earlier. We make it clear that no adjournment for any unreasonable ground shall be sought by the assessee on the date of hearing which we find is fixed on 22.03.2016. In the result the stay petition of the assessee is allowed.
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