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2019 (2) TMI 1687 - ITAT MUMBAIStay of recovery of outstanding demand - HELD THAT:- Undisputedly, the assessee has complied to the conditions of stay. Thereafter, the stay has been extended from time–to–time and the last order by the Tribunal extending stay recovery of the outstanding demand was passed on 26th October 2018, vide S.A. no.428/Mum./2018. Notably, on 17th December 2018, when the corresponding appeal of the assessee was fixed for hearing before the Tribunal, Department sought adjournment and on the request of the Department, the appeal was adjourned to 27th February 2019. Thus, as could be seen, non–disposal of the corresponding appeal of the assessee is not attributable to the assessee. Since the assessee’s appeal is now fixed on 27th February 2019, we are inclined to extend the stay recovery of outstanding demand till the disposal of the corresponding appeal of the assessee or for 180 days from the date of this order, whichever is earlier. Stay application is allowed.
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