Stay of Outstanding Demand
There is no legal impediment to the Tribunal to extend stay for a period beyond 365 days in deserving cases
1. In this appeal the assessee prays for extension of stay of outstanding demand of Rs.4,07,87,088/-
2. It was submitted by the Ld. AR that originally stay for a period of 6 months was granted by the ITAT vide order dated 05/03/2015 in S.A No.-141/Del/2015
3. In terms of the direction therein, it was submitted the assessee had deposited Rs.60 Lacs towards outstanding dues
4. The appeal could not be decided within the said period accordingly the stay on the request of the assessee was extended for a further period of 6 months vide order dated 15/09/2015 in S.A No.457/Del/2015
5. The fact that Rs.60 Lacs had been paid by the assessee it was submitted had been taken note of by the ITAT in the said order
6. In the said background it was his submission that the appeal still has not been decided for no fault of the assessee
7. Inviting attention to Annexure-8 to the stay petition filed it was submitted that on each of the dates when the appeal came up for hearing it was adjourned on the request of the Department. Accordingly it was his prayer that the stay may be extended for a period of six months as whether the Revenue would be ready to argue on the next date or not could not be ascertained
8. The Revenue represented by Ms. Anima Barnwal, Sr. Dr submitted that since the appeal as per record is listed for hearing on 23/03/2016, in the circumstances the stay may be extended only upto the said date
9. Tribunal granted stay for another six months being a deserving case
Thus on considering the judicial precedent, we find that there is no legal impediment to the Tribunal to extend stay for a period beyond 365 days in deserving cases.........In the aforesaid peculiar facts and circumstances of the case, we find that the adjournment granted and delay in disposal of the appeal cannot be said to be attributable to the assessee. Accordingly finding ourselves satisfied with the conduct of the assessee who is found to have remained present on each of the dates when the appeal came up for hearing we hold that the present case is a fit case for extension of stay for a period of six months or disposal of appeal whichever is earlier.
Accordingly considering the facts of the present case which have been addressed in detail in the earlier part of this order, we extend stay for a period of six months or upto disposal of appeal whichever is earlier.
Cases referred to