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    <title>2014 (7) TMI 738 - GUJARAT HIGH COURT</title>
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    <description>The Court held that the Appellate Tribunal has the jurisdiction to extend the stay beyond 365 days if the delay is not attributable to the assessee and if the Tribunal is satisfied that the assessee has cooperated in the early disposal of the appeal. The Tribunal must pass a speaking order while extending the stay. The Court remanded the matters to the Tribunal to pass appropriate orders following the guidelines set in the judgment, extending the stay orders for an additional two months for this purpose.</description>
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      <description>The Court held that the Appellate Tribunal has the jurisdiction to extend the stay beyond 365 days if the delay is not attributable to the assessee and if the Tribunal is satisfied that the assessee has cooperated in the early disposal of the appeal. The Tribunal must pass a speaking order while extending the stay. The Court remanded the matters to the Tribunal to pass appropriate orders following the guidelines set in the judgment, extending the stay orders for an additional two months for this purpose.</description>
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