Stay on tax demand recovery extended where appeal delay was not attributable to the assessee and conditions were met.

Extension of stay against recovery of outstanding tax demand was considered where the appeal remained pending for reasons not attributable to the assessee. The assessee had complied with the conditions of the original stay, and no material change in facts or circumstances was identified. The stay was extended on the existing terms and conditions for six months from the order date or until disposal of the appeal, whichever occurred earlier.

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Issues: Whether the stay against recovery of the outstanding tax demand should be extended.

Analysis: The appeal remained undisposed for reasons not attributable to the assessee, which had complied with the conditions attached to the original stay. There was no material change in facts or circumstances since grant of the stay.

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

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