TMI Blog2020 (5) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal to be heard and decided a fresh with regard to the condition for stay. 3. Pursuant to such an order of the Hon ble jurisdictional High Court, this matter was heard and by order dated 5/5/2015 stayed the entire outstanding demand for a period of 6 months or the disposal of the appeal, whichever is earlier. Tribunal had taken a similar view in respect of the assessment years 2012-13 and 2013-14 while granting stay by orders dated 10/3/2017 and 22/12/2017. The operation of such stay as was granted originally by the orders referred to above, has been extended from time to time and the latest by order dated 8/11/2019 in SA numbers 1003 to 1005/Del/2019 and the same expires by 15/5/2020. Assessee, therefore, filed this petition seek ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... condition of payment of ₹ 50 crores and setting aside the order with a direction to consider the question of condition afresh, and having considered the same afresh the Tribunal reached to a conclusion that the stay shall not be subjected to any condition of payment, now a different stand need not be taken. 6. He further brought to our notice to the Central action plan for the 1s t quarter (April, 2022 June, 2020) of the financial year 2020-21 issued by the CBDT to its field formations vide communication dated 8th May 2020 wherein it was stated that it is to be highlighted here that no communication with the assessee having adverse affect on him/her is to be done during this period till fresh guidelines in this regard are issued b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or a period of 6 months from this day. 9. In reply, the counsel submitted that the issue relating to RG23A had already been factored into while considering the grant of stay and extension thereof and is only a matter of timing and has no real impact on the taxation, inasmuch as the same has already been offered to tax in the next year. He brought to our notice an order dated 18 may 2020 in a batch of stay applications in the case of M/s Steria (India) Ltd vs. ACIT for the assessment years 2012-13 to 2014-15 passed by a coordinate Bench of this Tribunal wherein under an identical set of facts and law the Tribunal had followed the orders of the Hon ble Supreme Court in WP (C) No. 3/2020 by order dated 23/3/2020 and the orders of the Hon bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subsisting as on 16/3/2020 and expired or will expire thereafter, the same shall stand automatically extended till 15/6/2020 or until further orders. The coordinate Bench has also taken cognizance of the pragmatism displayed by the CBDT, Ministry of Finance, government of India by way of Central action plan for the 1s t quarter (April , 2022 June, 2020) for the financial year 2020-21 issued by CBDT to its field formations vide communication dated 8/5/2020. 12. In view of this position of law under the orders of the Hon ble jurisdictional High Court, we are of the considered opinion that the operation of stay which will expire by 15/06/2020 automatically stands extended till 16/5/2020. In this situation it is not necessary to go into the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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