<h1>Section 254(2A) limits stay continuance but does not remove the tribunal's inherent power to grant or extend interim stays</h1> The amended Section 254(2A) sets time limits for the Tribunal to decide income-tax appeals and prescribes initial and extended maximum stay periods, but the court held these provisos do not abrogate the Tribunal's inherent/incidental power to grant or continue interim relief. The third proviso limits continuance of stay only where delay in disposal is attributable to the appellant; it does not prevent extension of stay where delay arises from the revenue or the Tribunal. Consequently the Tribunal may extend stays on good cause shown and where delay is not the appellant's fault, subject to the statutory aggregate ceilings.