9911796707
TMI Blog2021 (2) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... vely and thereafter extended vide order dated 17-06-2020. Ld. Counsel for the assessee pleaded for extension of stay contending that there was no change in circumstances considering which the stay granted had been extended on 17-06-2020, noting the fact that assessee had complied with the conditions of grant of stay originally regarding deposit of part of outstanding demand, that the delay in disposal of appeal was not attributable to the assessee and further considering the prevailing extraordinary adverse circumstances of COVID-19. Our attention was drawn to para 2 & 3 of the order as under: "2. The assessee has already complied with the directions issued vide order dated 11.12.2018 & 18.12.2019 regarding deposit of the part of the out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt of India in Suo Motu Writ Petition (Civil) No(s).3/2020 exercised the power under Article 142 read with Article 144 of the Constitution of India, and mitigated the difficulties that would be faced by the litigants across the country in filing their petitions/applications/suits/appeals/all other proceedings within the period of limitation prescribed under the general law of limitation or under Special Laws by extending such period of limitation with effect from 15th March, 2020 till further orders. 9. Similarly, Hon'ble Delhi High Court, in W.P. Urgent 2/2020 took suo motu cognizance of the extraordinary circumstances prevailing on account of nationwide lockdown necessitated due to the spread of COVID-19, and directed that, in all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned hereinabove of the interim order causes any hardship of an extreme nature to any party to such proceeding, they are at liberty to avail appropriate remedy as per law." 11. Considering the aforesaid, in our considered opinion, for the present, it is not necessary to go into the merits of the captioned applications, and it would suffice to observe that the stay already granted by the Tribunal vide order dated 8th November, 2020 stood extended till 15th June, 2020 by virtue of the order of the Hon'ble Delhi High Court dated 15th May, 2020. We may also note here the submission made by the learned representative of the assessee that, as in the past, the assessee is ready to proceed with the hearings of the appeals on the next dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nounced in the presence of both the parties at the conclusion of the Virtual Hearing today, i.e., 18th May, 2020. 3. Since no distinguishing facts and circumstances in these cases have been brought before us by the ld. DR and hence, following the aforesaid decision of the Hon'ble Delhi benches of the Tribunal, which has further relied 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, the request of the applicant for extension of the stay is accepted. In our view, taking note of the prevalent circumstances, it will be in fitness of things to extend the stay for a further period of 180 days fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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