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2021 (9) TMI 1 - ITAT MUMBAIStay on the recovery of demand - HELD THAT:- As seen that the stay originally granted was extended by the Tribunal for a period of 180 days or till the disposal of the appeal, whichever is earlier. The stay granted by the Tribunal was due to expire on 06.04.2020. However in view of the Covid-19 pandemic, the Hon’ble Bombay High Court extended all interim orders operating as on the day of lockdown to be treated to be valid till 30.04.2020 - Hon’ble Bombay High Court extended all interim orders passed till 31.01.2021 vide extension orders dated 15.04.2020, 15.06.2020, 15.07.2020, 31.08.2020, 30.09.2020, 29.10.2020 and 09.12.2020. As found that the appeal could not be disposed off for one reason or the other, but for no fault of the assessee. In fact, the case is fixed for hearing before the Tribunal on 23.02.2021. We also notice that the assessee has paid ₹ 41,16,60,980/- out of ₹ 1,12,29,02,350/- which is 36% of the demand. In the present case, we grant the extension of stay of demand for a further period of 180 days from the date of this order or till the disposal of present appeal, whichever is earlier - Stay application is allowed.
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