TMI Blog2021 (2) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... ling 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. - S.A. Nos. 52 & 53/CHD/2020 In ITA Nos.1500/Chd/2018 & 1495/Chd/2019 (A.Y: 2014-15 & 2015-16) - - - Dated:- 17-12-2020 - MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI R.L. NEGI, JUDICIAL MEMBE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (India) Ltd. V Addl. Commissioner of Income T ax (S.A. Nos. 225/Del/2020 and others in ITA Nos. 741/Del/2017 ors) in similar set of circumstances has taken note of the extraordinary circumstances which have prevailed in this pandemic and has also referred to the observations made by the Hon'ble Supreme Court in this respect in W.P. (Civil) No. 3/2020 dated 23rd March, 2020 and further has also taken note of the advisory of the CBDT issued to its Tax Officers where by the CBDT also taking note of the prevalent conditions has advised its officers that no communication with the assessee having adverse effect on him or her is to be done during this period. The relevant part of the order dated 18.05.202 0 in the case of M/s Steria (India) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out before us. It has also been brought out that subsequent to the filing of the captioned applications, the Hon'ble Delhi High Court, vide its order dated 15th May, 2020 in W.P. (C) 3037/2020, extended the currency of S.A. Nos.225 to 227/D/2020 6 such interim orders till 15th June, 2020 or until further orders. The following observations of Hon'ble Delhi High Court dated 15th May, 2020 are relevant in this context :- 3. Since some of the restrictions imposed by the Government of India are still in operation, and talking note of the extraordinary circumstances, in continuation of this Court s order dated 25th March, 2020, we hereby order that in all matters pending before this Court and Courts subordinate to this Court, where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 020 to June, 2020) of the F.Y. 2020-21 issued by the CBDT to its field formations vide communication dated 8th May, 2020, has been placed on record. In particular, the Action Plan states :- It is to be high-lighted here that no communication with the assessee having adverse effect on him/her is to be done during this period till fresh guidelines in this regard are issued by the Board. 13. Obviously, the extraordinary situation prevailing due to the spread of COVID-19 and the difficulties and challenges being experienced by the taxpayers during this period have not escaped the attention of the CBDT, and it does require the Department authorities to communicate with the assessees on any adverse issues, which would obviously encomp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appeal was not attributable to the assessee. 3. The Ld. DR was unable to rebut the above contentions. 4. In view of the same, 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 in W.P. (Civil) No.3/2020 dated 23rd March, 2020 as well as the order of Hon'ble Delhi High Court in W.P. Urgent 2/2020 dated 25th March, 2020, had granted extensi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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