Extension of tax demand stay granted where appeal delay was not attributable to the assessee and deposits were attached.

Extension of stay on outstanding tax demand was considered where the appeal remained pending for reasons not attributable to the assessee and the Revenue had already attached substantial fixed deposits. The stay was extended for 180 days or until disposal of the appeal, whichever occurred earlier, while the pending appeals were directed to be heard expeditiously.

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

Analysis: The appeal remained pending for reasons not attributable to the assessee, while substantial fixed deposits had already been attached by the Revenue. The pending appeals were also directed to be heard expeditiously.

Conclusion: Stay of the outstanding demand was extended for 180 days or until disposal of the appeal, whichever is earlier.

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