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2020 (5) TMI 444 - AT - Income TaxExtension of the stay of demand - pandemic Covid-19 situation and worldwide lockdown - limited working of courts - HELD THAT:- Having taken note of such extraordinary situation, the Hon'ble Supreme Court of India in Suo Motu Writ Petition [2020 (5) TMI 418 - SC ORDER]exercised the power under Article 142 read with Article 144 of the Constitution of India, and mitigated the difficulties that would be faced by the litigants across the country in filing their petitions/applications/suits/appeals/all other proceedings within the period of limitation prescribed under the general law of limitation or under Special Laws by extending such period of limitation with effect from 15th March, 2020 till further orders. Similarly, Hon'ble Delhi High Court [2020 (3) TMI 1186 - DELHI HIGH COURT] took suo motu cognizance of the extraordinary circumstances prevailing on account of nationwide lockdown necessitated due to the spread of COVID-19, and directed that, in all matters pending before it or any courts subordinate to it, where any interim orders concerning stay, etc. were subsisting as on 16th March, 2020 and which were to expire thereafter, the same shall stand automatically extended till 15th May, 2020 or until further orders. As in the present case the stay already granted by the Tribunal vide order dated 8th November, 2020 stood extended till 15th June, 2020 by virtue of the order of the Hon'ble Delhi High Court [2020 (5) TMI 417 - DELHI HIGH COURT] - We may also note here the submission made by the learned representative of the assessee that, as in the past, the assessee is ready to proceed with the hearings of the appeals on the next date of hearing on 17th June, 2020, and that the stay be extended till such date.
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