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2016 (4) TMI 253 - HC - Income TaxExtension stay of demand in favour of the assessee beyond the period prescribed under the third proviso to subsection (2A) of section 254 - Held that:- Extension of stay of the demand beyond the total period of 365 days from the date of grant of initial stay would always be subject to subjective satisfaction of the Tribunal; on an application made by the petitioner to extend the stay; and on being satisfied that the delay in disposing of the appeal within a period of 365 days from the date of grant of initial stay is not attributable to the assessee. In the facts of the present case, the Tribunal while extending the stay beyond the period of 365 days from the date of initial stay, has recorded satisfaction as regards compliance of the conditions of payment of the disputed tax as stipulated under the stay order and has also recorded a finding that non-disposal of the appeal is not attributable to the assessee. The learned counsel for the respondent – assessee has produced copies of the record and proceedings of the Tribunal to further point out that the appeals have not yet been heard as the Departmental Representative had prayed for an adjournment because the necessary case papers were not available to submit that even further delay is not attributable to the assessee. Applying the decision of this court in the case of Deputy Commissioner of Income Tax v. Vodafone Essar Gujarat Ltd. (2015 (7) TMI 15 - GUJARAT HIGH COURT), to the facts of the present case, it cannot be said that the impugned order passed by the Tribunal suffers from any legal infirmity warranting interference.
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