Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights April 2021 Year 2021 This

Stay petition for extension of the stay - the delay in non ...


Stay Extended as Delay Not Attributable to Assessee; Tribunal's Directions Followed, Balance of Convenience Favorable.

April 12, 2021

Case Laws     Income Tax     AT

Stay petition for extension of the stay - 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 - Stay extended - AT

View Source

 


 

You may also like:

  1. Extension of Stay - delay in non-disposal of appeal - delay in non-disposal of the appeal is not attributable to the assessee. Hence the balance of convenience lies in...

  2. Tribunal extending stay of demand beyond 365 days u/s 254(2A) is permissible if delay in disposing appeal is not attributable to assessee. Delhi High Court in Pepsi...

  3. HC addressed maintainability of GST petition where appellant sought stay on tax recovery due to non-constitution of GST Tribunal. Following legislative amendment to...

  4. HC granted interim stay on tax demand following appeal disposal, acknowledging non-operational status of Appellate Tribunal. Initial two-week unconditional stay granted,...

  5. Validity of order of Tribunal extending the stay beyond a period of 185 days - delay in disposing of the appeal is attributable to the assessee - Scope of Section...

  6. Condonation of delay in filing the appeal - delay of 326 days - sufficient cause - After considering the arguments and perusing the materials, the Tribunal found that...

  7. Seeking extension of stay already granted - the assessee is entitled for stay of demand even though it exceeds the period beyond the 365 days and we have already stated...

  8. Stay of recovery - ground for stay - Tribunal should have borne in mind while granting an interim order is that the assessee should have made out a prima facie case; the...

  9. Condonation of delay in filling appeal before ITAT - delay of 384 days - The assessee's delay in filing appeals, ranging from 383 to 384 days, was not condoned due to...

  10. Extension of stay - third proviso to sub-section (2A) of Section 35C - power to extend the stay beyond the period that has been prescribed - stay extended - HC

  11. Taxability of income in India - Income attributable to India - income of advertisement and subscription revenue - Permanent Establishment (PE) - business connection -...

  12. The Income Tax Appellate Tribunal (ITAT) holds the power to grant stay of the operation of an order under challenge during its pendency, if non-granting of stay would...

  13. Tribunal found assessee had reasonable cause for delay in furnishing Tax Audit Report due to delay in finalization of statutory audit arising from dispute between Board...

  14. Condonation of delay - delay of 1607 days in filing the appeal by the assessee before ITAT - The Tribunal acknowledged the significant delay but emphasized that the...

  15. Extension of stay of demand beyond the period of 365 days - on expiry of every 180 days, the appellant / assessee is required to make an application to extend stay...

 

Quick Updates:Latest Updates