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TMI Blog2021 (4) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... peal is not attributed to the assessee and referred to the explanations filed along with the Stay petitions - HELD THAT:- We find the Hon ble Delhi High Court in Pepsi Foods (P) ltd Vs ACIT [ 2015 (5) TMI 655 - DELHI HIGH COURT ] has observed that when the delay is not attributed to the assessee, the Tribunal has power to extend the stay even beyond the time limit laid down in 3r d proviso to Sec 254(2)A of the Act We considering the facts, circumstances and stay petitions hold that the delay in non disposal of the appeal is not attributable to the assessee. Hence, the balance of convenience lies in the favour of the assessee for extension of stay as the assessee complied with the directions of the Hon ble Tribunal. Accordingly, we exten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal Mumbai Bench were the outstanding demands raised by the Revenue were Stayed with the directions. 2. At the time of hearing, the Ld.AR Mr Deepak Chopra explained the Sequence of events and proceedings before the Hon ble ITAT and the reasons for not able to attend the hearing of the cases and the restrictions of the Covid-19 imposed by the Govt of India. The assessee has filed the separate stay petitions in different ITAs for one assessment year i.e A.Y.2010- 11 and other A.Y 2012-13. The Ld. AR mentioned the series of events right from filing of the appeals from the Year 2015 to the last extension of stay granted on 11.01.2019 13.09.2019 (extended for six months or till disposal of the appeal which was earlier) and the interim o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of stay of outstanding demand for a period of six months or till disposal of the appeals whichever is earlier. We find, subsequent to orders of Hon ble Tribunal in extension of stay, the cases were listed and also the interim orders were passed. In the present stay petitions, the assessee seeking extension of stay which was granted earlier and the interim orders passed. The Ld.AR emphasized that the delay in non disposal of appeal is not attributed to the assessee and referred to the explanations filed along with the Stay petitions . We find the Hon ble Delhi High Court in Pepsi Foods (P) ltd Vs ACIT has observed that when the delay is not attributed to the assessee, the Tribunal has power to extend the stay even beyond the time limit laid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2008 is, therefore, struck down as being violative of Article 14 of the Constitution of India. This would revert us to the position of law as interpreted by the Bombay High Court in Narang Overseas (supra), with which we are in full agreement. Consequently, we hold that, where the delay in disposing of the appeal is not attributable to the assessee, the Tribunal has the power to grant extension of stay beyond 365 days in deserving cases. The writ petitions are allowed as above. 5. We considering the facts, circumstances and stay petitions hold that the delay in non disposal of the appeal is not attributable to the assessee. Hence, the balance of convenience lies in the favour of the assessee for extension of stay as the assessee compl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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