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2021 (2) TMI 601 - AT - Income TaxGrant of stay - assessee pleaded for extension of stay contending that there was no change in circumstances considering which the stay granted had been extended on 17-06-2020 - that the delay in disposal of appeal was not attributable to the assessee and further considering the prevailing extraordinary adverse circumstances of COVID-19 - HELD THAT - Since there is no change in facts and circumstances since the grant and extension of stay earlier, with the assessee having complied with the conditions of grant of stay and the delay in disposal of appeal not being attributable to the assessee, and further considering the prevailing adverse situation of Covid pandemic,following which the Hon'ble Delhi Benches of the Tribunal, relying upon the decisions of the Hon'ble Supreme Court 2020 (5) TMI 418 - SC ORDER as well as the order of Hon'ble Delhi High Court in W.P. Urgent 2020 (3) TMI 1186 - DELHI HIGH COURT had granted extension of stay on the request of the applicant, In our view, it will be in fitness of things to extend the stay for a further period of 180 days from the date of this order or till the disposal of the appeals whichever is earlier.
Issues:
Extension of stay of outstanding demand of tax and interest for assessment years 2014-15 and 2015-16 due to COVID-19 circumstances. Analysis: The Stay Applications were moved by the assessee for the extension of stay of outstanding demand of tax and interest for the assessment years 2014-15 and 2015-16. The assessee complied with the conditions of the original stay order regarding the deposit of part of the outstanding demand. The delay in the disposal of the appeal was not attributable to the assessee. The extraordinary adverse circumstances of the COVID-19 pandemic were highlighted as a reason for seeking an extension of the stay. Reference was made to the Co-ordinate Delhi Bench of the Tribunal and the observations of the Hon'ble Supreme Court regarding the impact of the pandemic on legal proceedings. The Tribunal considered the prevailing extraordinary circumstances due to the COVID-19 pandemic and decided to extend the stay of demand. The Hon'ble Delhi High Court's orders regarding the extension of interim orders due to the pandemic were also taken into account. The Tribunal noted the pragmatic approach displayed by the CBDT in not communicating adverse effects to taxpayers during this period. The decision was made to extend the stay until the next hearing date, considering the readiness of the assessee to proceed with the appeals. The Tribunal accepted the request for the extension of the stay based on the lack of distinguishing facts and circumstances presented by the Revenue. The extension was granted for a further period of 180 days from the date of the order. The delay in the disposal of the appeal was reiterated as not being the fault of the assessee. The Tribunal emphasized that the prevailing adverse situation of the COVID-19 pandemic warranted the extension of the stay. In conclusion, the Tribunal decided to extend the stay for a further period of 180 days from the date of the order or until the disposal of the appeals, whichever is earlier. The other conditions stipulated in the original stay orders remained applicable. The decision was pronounced in the presence of both parties at the conclusion of the virtual hearing.
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