2017 (7) TMI 1300

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..... ION LIMITED [ 2016 (5) TMI 396 - PUNJAB AND HARYANA HIGH COURT] wherever the appeal could not be decided by the Tribunal due to pressure of pendency of cases and the delay in disposal of the appeal is not attributable to the assessee in any manner, the interim protection can continue beyond 365 days in deserving cases. - ITA No. 242 of 2017 (O&M) - - - Dated:- 17-7-2017 - MR AJAY KUMAR .....

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..... 'ble ITAT be treated as void-ab-initio in light of Third Proviso to Sec 254(2A) of the Income Tax Act, 1961, which provides that stay of demand stands vacated after expiry of a period of 365 days, even if delay in disposal of appeal is not attributable to the assessee. 2. It was not disputed by the learned counsel for the appellant- revenue that the matter in issue is no .....

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