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    <title>2019 (11) TMI 213 - DELHI HIGH COURT</title>
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    <description>The court addressed issues regarding condonation of delay in filing and refiling the appeal, extension of stay on an outstanding demand by the ITAT beyond 365 days, jurisdiction of the Tribunal in extending the stay, and priority in dealing with cases involving a stay of recovery of demand. The court disposed of the appeal, emphasizing the need for prioritizing cases with a stay of recovery of demand and recommended the Tribunal to establish a system for efficient handling based on seniority and the amount involved.</description>
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      <description>The court addressed issues regarding condonation of delay in filing and refiling the appeal, extension of stay on an outstanding demand by the ITAT beyond 365 days, jurisdiction of the Tribunal in extending the stay, and priority in dealing with cases involving a stay of recovery of demand. The court disposed of the appeal, emphasizing the need for prioritizing cases with a stay of recovery of demand and recommended the Tribunal to establish a system for efficient handling based on seniority and the amount involved.</description>
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