The Tax Publishers2020 TaxPub(DT) 2382 (Del-Trib)


Section 226

Considering COVID 19 pandemic situation, without going into the merits of the stay applications, stay granted was extended till 15-6-2020.

Recovery - Stay of demand - Consideration of COVID 19 pandemic situation -

By way of filing stay petitions, assessee sought extension of stay that was originally granted on 5-5-2015 in stay application for the assessment year 2010-11, on 10-3-2017 for the assessment year 2012-13 and on 22-12-2017. Held: Delhi High Court took suo motu cognizance of the extraordinary circumstances prevailing on account of nationwide lockdown necessitated due to the spread of COVID-19. It could be seen from the order of the coordinate bench of Tribunal in case of Steria (India) Limited, wherein it was held that any interim order issued and subsisting as on 16-3-2020 and expired or will expire thereafter, the same shall stand automatically extended till 15-6-2020 or until further orders. Tribunal also took cognizance of the pragmatism displayed by the CBDT, Ministry of Finance, Government of India by way of Central action plan for the 1st quarter (April, 2020 to June, 2020) for the financial year 2020-21 issued by CBDT to its field formations vide communication, dated 8-5-2020. Without going into the merits of the applications, stay granted stood extended till 15-6-2020 by virtue of the order of Delhi High Court, dated 15-5-2020.

Followed: ITAS 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], Pepsi Foods (P) Ltd. (Now Merged with Pepsico India Holding (P) Ltd) & Ors. v. Asstt. CIT & Anr. (2015) 376 ITR 87 (Del) : 2015 TaxPub(DT) 2304 (Del-HC) Steria (India) Limited v. Addl. CIT 2020 TaxPub(DT) 2211 (Del-Trib), Maruti Suzuki India Ltd. v. Dy. CIT [W.P.(C) 3783/2015 and CM No. 6759/2015, DT. 20-4-2015] and In Re : Cognizance For Extension of Limitation 2020 TaxPub(CL) 771 (SC).


FAVOUR : In assessee's favour.

A.Y. :



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