TMI Blog2020 (10) TMI 927X X X X Extracts X X X X X X X X Extracts X X X X ..... at aspect we are leaving open for a decision in some other appropriate case because in the present case, even by granting extension of stay up to 19.03.2021, total stay granted by the Tribunal does not exceed 365 days and therefore, in the present case, we feel that we are not required to adjudicate this aspect of the matter i.e. amended second proviso to section 254 (2A). Stay Petitions filed by the assessee are allowed. - [SP Nos.168 to183/Bang/2020 (in IT(IT)A Nos.362 to 339/Bang/2020)] - - - Dated:- 25-9-2020 - Shri A. K. Garodia, Accountant Member And Shri George George K, Judicial Member For the Applicant : Shri. Sharath Rao, CA For the Revenue : Shri. Priyadarshi Mishra, JCIT (DR)(ITAT), Bengaluru ORDER PER A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25,38,761 3,91,70,931 11,17,09,691 178-179/Bang/2020 2016.17 11,41,67,858 4,11,00,429 15,52,68,287 180-181/Bang/2020 2017-18 13,82,21,967 4,28,48,810 18,10,70,777 182-183/Bang/2020 2018-19 11,42,76,921 2,53,74,062 13,96,50,983 Grand Total 1,24,13,84,802 2. In course of hearing, it was submitted by learned AR of the assessee that earlier stay was granted by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of ₹ 5,93,47,484/- and the outstanding disputed demand for this year is only ₹ 5,23,62,207/- and in this manner, the payment made by the assessee is about 53% of the disputed demand. In respect of Assessment Year 2016-17, he pointed out that total disputed demand is ₹ 15,52,68,287/- including demand raised under section 201(1) of the Act of ₹ 11,41,87,858/- and under section 201(1A) of the Act of ₹ 4,11,00,429/- and for this year the assessee has already made payment of ₹ 8,24,88,655/- and the outstanding disputed demand for this year is only ₹ 7,27,79,632/- and in this manner, the payment made by the assessee is about 53.13%. In respect of Assessment Year 2017-18, he submitted that total di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en if the Tribunal is satisfied that the delay in disposal of the appeal is not attributable to the assessee. He also submitted that in the present case, the stay was originally granted by the Tribunal on 20.03.2020 in respect of Assessment Years 2011-12 to Assessment Year 2014-15 and this stay order was valid for a period of 6 months from the date of this order and if further stay of 6 months is granted by the Tribunal now, it should be seen that the total stay granted by the Tribunal should not exceed 365 days. He also submitted that as per first proviso to section 254(2A) of the Act which is amended by the Finance Act, 2020 w.e.f. 01.04.2020, it has been prescribed that the assessee should deposit minimum 20% of the amount of tax, intere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessee is also more than 51% and hence, we find that for these all 8 Assessment Years in respect of appeal under section 201(1) and 201(1A) of the Act, the payment already made by the assessee is exceeding 51% of the total disputed demand and therefore, the amended provisions of first proviso to section 254(2A) is also satisfied and we don t find any merit in this argument of the learned DR of the Revenue that only those payments should be considered which are made by the assessee after the date of this amendment i.e., 01.04.2020. In our considered opinion, we have to see on the date of passing stay order that the payment made by the assessee is not less than 20% of the amount of tax, interest, fee, penalty or any other sum payable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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