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2019 (8) TMI 1204 - ITAT MUMBAIStay of demand - Misc. Application to recall the stay order - HELD THAT:- Operation of both the stay orders has expired due to lapse of six month time period from the date of the order. Therefore, when the orders have outlived their utility and lost their force in course of time, nothing survives for either recall or modification. That being the case, the present application filed by the Department seeking modification/variation of order dated 8th February 2019, in S.A. no.32/Mum./2019, has become infructuous. For the aforesaid reasons, we are unable to accede to the request of the Revenue to club this application with the stay application filed by the assessee. The fresh stay application filed by the assessee has to be considered on its own merit and it is open to the Revenue to put forward all its submissions objecting to grant of stay to the assessee. However, that is altogether an independent proceeding and has to be decided keeping in view the respective contentions of the parties. In view of the aforesaid, the present application filed by the Revenue having become infructuous deserves to be dismissed.
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