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2019 (3) TMI 1062 - AT - Income TaxTribunal power to extend the period of stay - Stay of recovery of outstanding demand - delay in non disposal of the appeal - HELD THAT:- The law is by now well settled that if the delay in non-disposal of the appeal is not attributable to the assessee, then the Tribunal has power to extend the period of stay even beyond the time limit laid down in third proviso to section 254(2A) of the Act. Reference may be made to the decision of Pepsi Foods (P) Ltd. v. ACIT, [2015 (5) TMI 655 - DELHI HIGH COURT] which was followed by M/s. SAP Labs (I) Pvt. Ltd. v. ACIT, [2016 (2) TMI 398 - ITAT BANGALORE]. There are no change in the facts and circumstances of the case as it existed when the tribunal granted an order of stay. In these circumstances, we are of the view that there should be an order of stay for a period of 6 months from today or till the disposal of the appeal of the assessee, whichever is earlier.
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