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2021 (2) TMI 601 - AT - Income TaxGrant of stay - assessee pleaded for extension of stay contending that there was no change in circumstances considering which the stay granted had been extended on 17-06-2020 - that the delay in disposal of appeal was not attributable to the assessee and further considering the prevailing extraordinary adverse circumstances of COVID-19 - HELD THAT:- Since there is no change in facts and circumstances since the grant and extension of stay earlier, with the assessee having complied with the conditions of grant of stay and the delay in disposal of appeal not being attributable to the assessee, and further considering the prevailing adverse situation of Covid pandemic,following which the Hon'ble Delhi Benches of the Tribunal, relying upon the decisions of the Hon'ble Supreme Court [2020 (5) TMI 418 - SC ORDER] as well as the order of Hon'ble Delhi High Court in W.P. Urgent [2020 (3) TMI 1186 - DELHI HIGH COURT] had granted extension of stay on the request of the applicant, In our view, it will be in fitness of things to extend the stay for a further period of 180 days from the date of this order or till the disposal of the appeals whichever is earlier.
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