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TMI Blog2018 (12) TMI 1137X X X X Extracts X X X X X X X X Extracts X X X X ..... dingly, considering the balance of convenience we extend the stay for a period of 6 months or till the disposal of the appeal whichever is earlier. The assessee shall ensure that no adjournment is moved except for bonafide reasons if need be. - S.A No. 956/Del/2018, ITA No.1431/Del/2016 And S.A No. 957/Del/2018 - - - Dated:- 17-12-2018 - SMT. DIVA SINGH, JUDICIAL MEMBER AND SH. N. K. BILLAIYA, ACCOUNTANT MEMBER For The Appellant : Sh.Rohan Khare, Advocate For The Assessee : Shri Anupam Kant, Sr. DR ORDER PER Diva Singh, JM: By way of the present stay applications moved under Rule 35 A of the ITAT Rules 1963 in ITA No.1431/Del/2016 and 7075/Del/2017 the assessee seeks extension of stay of outstanding dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 05.2016 'after due notice to the parties, as was announced in the open court. 3. It was submitted that the stay was extended over a period of time. Inviting attention of the latest order passed by the ITAT dated 15.06.2018 in S.A. No. 444/Del/2018 it was submitted that the stay originally granted had been extended on 23.09.2016, 15.03.2017, 15.09.2017 and lastly on 15.03.2018. On the said date it was further extended taking note of the fact that the delay was not attributable to the assessee. Paras 4 and 5 of the said order were heavily relied upon. The same records as under : 4. We have heard both the parties and perused the relevant material on record. From the material placed before us, it is clear that the delay in disposal o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19.09.2018 Appeal for Assessment year 2009-10 was heard and the appeals for ASSESSMENT YEAR 2011- 12 and 2013-14 were adjourned to 20.11.2018 20.11.2018 Appeals for ASSESSMENT YEAR 2011-12 and 2013-14 were listed for hearing. On the said date it was submitted before the Hon ble Bench that the order for ASSESSMENT YEAR 2009-10 which was heard on 19.09.2018 was awaited and owing to the fact that the transfer pricing and corporate tax issues being similar, the same would have an impact on the appeals for ASSESSMENT YEAR 2011-12 and 2012-13. Hence, the bench though it fit to adjourn the appeal to 06.12.2018 06.12.2018 Appeals were adjourned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal for assessment year 2008-09 was argued for three days and the orders of the same were reserved. The appeals for assessment years 2009-10, 2011-12 and 2013-14 were adjourned to 26.07.2018. Thus, the matter is now fixed for hearing on 26.07.2018. 5. In view of above, it is clear that the conditions of stay originally granted have duly been complied with and the amount as directed by the Tribunal in the stay order dated 13.12.2017 was also deposited. Considering the entirety of facts and circumstances of the instant case and in the interest of justice, we are inclined to grant extension of stay for a period of six months or till the disposal of the appeal, whichever is earlier. Order accordingly. 6. The Ld. Sr. DR Sh. Anupam Garg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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