TMI Blog2021 (4) TMI 840X X X X Extracts X X X X X X X X Extracts X X X X ..... 0-11 to 2012-13 on the same date i.e. 30.03.2021. Accordingly, the stay applications filed by the assessee are allowed. 8. In the result, all the Stay Applications filed by the assessee for the extension of stay stands allowed. - S.A.No.182/Mum/2020, 33, 34, 35/Mum/2021 - - - Dated:- 19-3-2021 - SHRI MAHAVIR SINGH AND SHRI S. RIFAUR RAHMAN, JJ. Appellant by : Shri Nishant Thakkar /Shri Hiten Chande, AR Respondent by : Shri Sushil Kumar Mishra, DR ORDER S. RIFAUR RAHMAN, J. These four Stay Applications (SA) are filed by the assessee for the assessment year 2009-10 to 2012-13 for seeking extension of stay. 2. At the outset, Ld. AR submitted that these 4 stay applications filed by the assessee for extension of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 was scheduled on 15 March 2019 vide causelist for the said date (enclosed as Annexure 4). During the hearing on 15 March 2019, the Hon'ble Bench Members Shri G.S.Pannu and Shri Mahavir Singh tagged the stay extension application (SA 112/M/2019) with the merits appeal for the year under consideration (ITA 298/M/2014). Further, during hearing of the Assessee on 15 March 2019, the Hon'ble Bench member scheduled the merits hearing as well as the stay extension hearing for AY 2009-10 on 1 April 2019. The merits hearing was scheduled on several dates after 1 April 2019 and was concluded on 10 July 2019 (The details of the merits hearings between 1 April 2019 to 10 July 2019 in connection with the merits hearings form part of the table p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent Year 2009-10 to the extent of the tax demand determined by the Hon ble ITAT before granting stay for this assessment year. He also submitted that the provision inserted by the Finance Act 2020 w.e.f. 01.04.2020 will not be applicable for the extension of stay considering the pending stay granted earlier, he relied on the decision of Hon ble ITAT Hyderabad (SA No. 81/Hyd/2020) and Delhi Benches (SA 81/Hyd/2020). Accordingly, he prayed that stay may be extended without any further condition. 5. On the other hand, Ld. DR insisted that assessee should pay atleast 20% of the tax demand and he submitted that the new rule applies for the extension of the stay cases as well, therefore he prayed that assessee may be directed to deposit at lea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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