Tribunal Grants Extension of Stay for Multiple Assessment Years

The Tribunal granted extensions of stay for Assessment Years 2009-10, 2010-11, 2011-12, and 2013-14. The delays in appeal disposal were not attributed to the assessee in each case. The Tribunal extended the stay for 180 days or until appeal disposal, emphasizing the assessee's cooperation for expeditious appeal resolution. Notably, for AY 2010-11, the Tribunal considered the amended proviso to section 254(2A) and allowed the extension beyond 365 days. The Tribunal's decisions were based on the merits of the applications and the circumstances of each case.

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Issues:
1. Stay petition for AY 2009-10.
2. Stay petition for AY 2010-11.
3. Stay petition for AY 2011-12.
4. Stay application for AY 2013-14.

Stay petition for AY 2009-10:
The assessee sought an extension of stay already granted by the Tribunal. The delay in appeal disposal was not due to the assessee. The Tribunal extended the stay for 180 days or till appeal disposal. The assessee was directed not to seek adjournments except for exceptional circumstances.

Stay petition for AY 2010-11:
Similar to the previous year, the assessee requested an extension of stay. The Tribunal noted the delay was not due to the assessee and granted an extension. The Tribunal considered the amended proviso to section 254(2A) and allowed the extension of stay beyond 365 days.

Stay petition for AY 2011-12:
The facts for this AY were similar to the previous year. The assessee paid less than 20% of the total demands. The major addition by the AO was a disallowance under section 14A, which the assessee contested successfully. The Tribunal granted an extension of stay for 180 days or till appeal disposal.

Stay application for AY 2013-14:
The Tribunal granted an extension of stay based on a co-ordinate bench decision regarding the issue of Depreciation on 3G Spectrum Fees. The Tribunal considered the disallowance made by the AO and granted an extension of stay for 180 days or till appeal disposal.

In all cases, the Tribunal considered the merits of the applications, the delay in appeal disposal not attributable to the assessee, and granted extensions of stay accordingly. The Tribunal emphasized the need for the assessee to cooperate in the expeditious disposal of the appeals.

This detailed analysis covers the issues involved in each stay petition and the Tribunal's decisions regarding the extension of stay for the respective Assessment Years.

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