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    <title>2020 (5) TMI 620 - ITAT DELHI</title>
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    <description>The Stay Petitions of the assessee were allowed, and the stay granted on 08/11/2019 was extended until 15/6/2020, in accordance with the order of the Honorable Delhi High Court. The Tribunal reconsidered and granted stay without requiring any deposit, emphasizing the restricted functioning of the Tribunal due to the nationwide lockdown. The counsel successfully argued against the applicability of the amended provision under section 254(2A) of the Income Tax Act, 1961, citing the delay in appeal disposal not attributable to the assessee&#039;s conduct.</description>
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      <description>The Stay Petitions of the assessee were allowed, and the stay granted on 08/11/2019 was extended until 15/6/2020, in accordance with the order of the Honorable Delhi High Court. The Tribunal reconsidered and granted stay without requiring any deposit, emphasizing the restricted functioning of the Tribunal due to the nationwide lockdown. The counsel successfully argued against the applicability of the amended provision under section 254(2A) of the Income Tax Act, 1961, citing the delay in appeal disposal not attributable to the assessee&#039;s conduct.</description>
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