Extension of recovery stay granted where appeal delay was not attributable to the assessee and existing conditions remained satisfied.

Stay of recovery may be extended where the appeal remains undisposed for reasons not attributable to the assessee, the assessee has complied with the original stay conditions, and no material change in facts or circumstances has occurred. Applying these principles, recovery of the outstanding demand was continued on the existing terms for six months from the order date or until disposal of the appeal, whichever occurred earlier.

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Issues: Whether the stay of recovery of the outstanding demand should be extended pending disposal of the assessee's appeal.

Analysis: The appeal remained undisposed for reasons not attributable to the assessee, which had complied with the conditions of the earlier stay. There was no change in the facts and circumstances since grant of the original stay, and the appeal was listed for hearing on a subsequent date. Extension was granted consistently with the applicable principles governing continuance of stay where delay is not attributable to the assessee.

Conclusion: The stay of recovery was extended for six months from the order date, or until disposal of the appeal, whichever is earlier, on the existing terms and conditions.

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