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2019 (3) TMI 1350 - ITAT MUMBAIStay of demand - Tribunal granting stay recovery of demand beyond the period of 365 days - HELD THAT:- Hon'ble Jurisdictional High Court in Tata Teleservices (Maharashtra) Ltd. (2015 (12) TMI 1507 - BOMBAY HIGH COURT), held that the Tribunal has power to grant stay beyond a period of 365 days. Though, it may be a fact that the delay in disposal of corresponding appeal may not be attributable to the Department, at the same time, non–disposal of the appeal cannot be attributed to the assessee also. Further, Department’s contention that the financial position of the assessee is good is not backed by any supporting evidence. Be that as it may, while extending the stay vide order dated 26th October 2018, the Tribunal has taken note of the attending facts and circumstances which is evident from the facts narrated in Para–2 of the order. That being the case, the decision so taken by the Tribunal cannot be subject matter of review by the Tribunal. If the Department, in any manner, was aggrieved with the aforesaid order of the Tribunal, they could have approached the higher court seeking appropriate relief/remedy instead of filing a Misc. Application seeking review of the order passed by the Tribunal.
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