The Tax Publishers2020 TaxPub(DT) 2199 (Del-Trib) INCOME TAX ACT, 1961
Section 220
Due to extraordinary circumstances arising on account of COVID-19 Virus, High Court had taken suo-moto cognizance and initially passed an order where any interim orders concerning stay, etc. would stand automatically extended till 25.03.2020 or until further orders. Therefore, stay application moved by assessee was allowed.
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Recovery of tax - Stay of demand - Pandemic Covid-19 situation and worldwide lockdown -
This stay application was heard through video conferencing. Assessee pointed out that he was seeking extension of stay against recovery of outstanding demand. At the time of hearing, through video conferencing, assessee also pointed out that in view of the order passed by the Tribunal in the case of M/s Steria (India) Limited in Stay Application Nos. 225, 226 & 227/Del/2020, vide Order, dated 18-5-2020, in case, similar protection was given till the date of hearing then the interest of the assessee would be safeguarded. Held: Due to extraordinary circumstances arising on account of COVID-19 Virus, High Court had taken suo-moto cognizance and initially passed an order where any interim orders concerning stay, etc. would stand automatically extended till 25.03.2020 or until further orders. Thereafter, High Court vide its order [W.P.(C) 3037/2020, dt. 15-5-2020] had further extended the period of interim order till 15.06.2020 or until further orders. Therefore, stay application moved by assessee was allowed.
Followed:Court On Its Own Motion v. State & Ors. [W.P.(C) 3037/2020, dt. 15-5-2020] In Re: Extension of Interim Orders [W.P. URGENT 2/2020, dt. 25-3-2020] M/s Steria (India) Limited v. Addl. CIT [Stay Application Nos. 225, 226 & 227/Del/2020, vide Order, dt. 18-5-2020]
REFERRED :
FAVOUR : In assessee's favour
A.Y. :
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