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2019 (5) TMI 1931 - AT - Income TaxRectification application - Stay of recovery of outstanding demand - Miscellaneous Application filed by the Revenue u/s 254(2A) for recall of the stay order passed - HELD THAT:- As perused the provisions of section 254(2A) of the Act. We have also deliberated on the case law relied by ld. representative of the parties. We have noted that appeal for Assessment Year 2012-13 [2018 (12) TMI 1937 - ITAT MUMBAI] has already been adjudicated by this Tribunal.Therefore, Miscellaneous petition has become infructuous and thereby dismissed. Issue of exceeding 365 days before the Tribunal at the time of extension of the stay - As decided in M/S. PIRAMAL ENTERPRISE LTD. [2019 (3) TMI 1319 - ITAT MUMBAI] the Legislature was conscious of the fact that there are circumstances where stay has to be granted beyond six months as the facts requires in the exceptional cases. We have gone through the said order and noticed that no such plea was placed before the Tribunal at the time of hearing or from record we could not trace such arguments or plea. Hence taking into consideration all the facts and circumstances, we are of the view that the Hon'ble High Court has struck down the expression, "even if the delay in disposing of the appeal is not attributable to the assessee" as substituted by 3rd proviso to Section 254(2A) of the Act and taken a view that the Tribunal has power to extend stay even beyond 365 days and even after the substitution of 3rd proviso to Section 254(2A) Considering the decision of Tribunal on similar Miscellaneous Application and respectfully following the same, the present Miscellaneous Application is dismissed.
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