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Judgment
@JUDGMENT-JUDGMENT
K. Narasimha Chary, J
Stay of demand for Asstt. Year 2013-14 and 2014-15, granted on 7.3.2018 and has been extended by orders dated 17.9.2018, is sought to be further extended by M/s Interglobe Aviation Ltd. (the assessee) for a further period of six months on the ground that the reasons for non disposal of the appeals are not attributable to the conduct of the assessee inasmuch as subsequent to the extension of stay on 29.3.2019, the matters underwent two adjournments, namely, on 24.4.2019 and 30.7.2019 and on both such dates the bench was not functioning and at the request of the revenue respectively. The submissions made on behalf of the assessee are not controverted by the revenue and the delay in disposal of the matters cannot be attributed to the conduct of the assessee.
In the circumstances, we are of the considered opinion that the operation of stay of demand could be further extended by 180 days or till the disposal of the appeals, whichever is earlier.
In the result, Stay Applications are allowed.