Stay on recovery: tribunal may grant time-limited stays in tax appeals, with extensions if delay isn't caused by the assessee. The amendment empowers the Appellate Tribunal to grant an initial stay of proceedings in appeals under section 253(1) for up to one hundred and eighty days and requires disposal within that period. If not disposed within that period, the Tribunal, on the assessee's application and if delay is not attributable to the assessee, may extend or grant further stay period(s) provided the aggregate of the original and extended periods does not exceed three hundred and sixty-five days; the Tribunal must dispose within the allowed period(s), failing which the stay is vacated.