2015 (7) TMI 420

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..... spondent : Shri N. Jagdish, Superintendent(AR) ORDER Per : ARCHANA WADHWA In these two cases, miscellaneous applications have been filed seeking extension of stay granted earlier since period of 180/185 days from the date of granting stay is over.  In the normal course, we have simply extended the period of stay after verifying whether delay is occurring because of the appellants or not, i .....

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..... e by the appellants herein have to be disposed of as such; (2) At the same time it would also mean that after initial granting of stay by the Tribunal, order does not get lapsed. Omission of 1 st , 2 nd and 3 rd proviso would mean that the appeal filed by an assessee needs to be disposed of within a period of 3 years is only the requirement and stay orders which has been passed by the Tribunal un .....

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