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2014 (7) TMI 565

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..... l stay was granted, the assessee could not approach the Tribunal for any further extension of stay – the decision in Commissioner of Income Tax- II Versus M/s Maruti Suzuki (India) Limited, Income Tax Appellate Tribunal & Another [2014 (2) TMI 1037 - DELHI HIGH COURT] followed - there is no bar for grant of relief if the Court is of the opinion that the circumstances and the ends of justice so war .....

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..... is taken up for hearing at the first instance itself. 2. The petitioner has filed an appeal being ITA No. 5930/Del/2012 before the Income Tax Appellate Tribunal being aggrieved by the order passed by the Dispute Resolution Panel on 29.10.2012. The Tribunal, at the initial stage, that is, on 09.01.2013, had granted stay of the demand which had been raised subsequent to the said order of the Dis .....

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..... lapsed since 09.01.2013, when the initial stay was granted, the petitioner could not approach the Tribunal for any further extension of stay. It is also to be noted that, in the meanwhile, the petitioner s said appeal before the Tribunal was heard on 08.05.2014 and orders were reserved. It is in these circumstances that the petitioner has approached this Court by way of this writ petition seeking .....

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