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    <title>2018 (12) TMI 1137 - ITAT DELHI</title>
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    <description>Stay of outstanding tax demand was extended because the delay in hearing the appeal was not attributable to the assessee. The assessee had complied with earlier stay conditions and remained ready to argue the appeal, while adjournments arose from factors beyond its control, including pendency of connected matters and lack of available time. As there was no material change in facts, the balance of convenience favoured continuation of protection against recovery. The stay was extended for six months or until disposal of the appeal, whichever was earlier, subject to a direction that adjournments be sought only for bona fide reasons.</description>
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      <link>https://www.taxtmi.com/caselaws?id=372368</link>
      <description>Stay of outstanding tax demand was extended because the delay in hearing the appeal was not attributable to the assessee. The assessee had complied with earlier stay conditions and remained ready to argue the appeal, while adjournments arose from factors beyond its control, including pendency of connected matters and lack of available time. As there was no material change in facts, the balance of convenience favoured continuation of protection against recovery. The stay was extended for six months or until disposal of the appeal, whichever was earlier, subject to a direction that adjournments be sought only for bona fide reasons.</description>
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