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2020 (4) TMI 657 - ITAT BANGALOREExtension of Stay - payment in four installments - delay in non-disposal of appeal - HELD THAT:- The Hon’ble Delhi High Court in Pepsi Foods (P) Ltd. Vs. ACIT [2015 (5) TMI 655 - DELHI HIGH COURT] and case of M/s. SAP Labs (I) Pvt. Ltd. Vs. ACIT [2016 (2) TMI 398 - ITAT BANGALORE] has held that, if the delay is not attributable to the assessee, the Tribunal has power to extend the period of stay even beyond the time limit laid down in 3rd proviso to Section 254(2A) . We, considering the facts and circumstances and the stay petition filed by the assessee, hold that the delay in non-disposal of the appeal is not attributable to the assessee. Hence the balance of convenience lies in favour of the assessee for extending the stay as the assessee has complied with the directions of the Tribunal and the Hon’ble High Court in payment of instalments. Accordingly, we extend the stay of outstanding demand for a further period of six months from the date of this order or disposal of the appeal whichever is earlier - Decided in favour of assessee.
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