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| The Tax Publishers2020 TaxPub(DT) 3136 (Mum-Trib) INCOME TAX ACT, 1961
Section 220(2)
Where High Court had been passing interim orders from time to time stating that the limitation getting expired during the lockdown period, in view of the present pandemic situation prevailing across the world and more particularly in the State, the said limitation shall get automatically extended till 15-7-2020, therefore, stay which had expired during the lockdown period needed to be automatically extended till 31-08-2020.
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Recovery - Stay of demand - Present pandemic situation prevailing across the world -
By virtue of this stay application, assessee sought to keep the existing demand in abeyance raised for the assessment year 2013-14. Assessee pointed out that he had already paid the sum before filing of the stay petition. Tribunal had already kept the demand in abeyance for a period of three months and said stay expired during the lockdown period. Held: High Court had been passing interim orders from time to time stating that the limitation getting expired during the lockdown period, in view of the present pandemic situation prevailing across the world and more particularly in the State, the said limitation shall get automatically extended till 15-7-2020. Therefore, stay which had expired during the lockdown period needed to be automatically extended till 31-08-2020. Accordingly, stay petition preferred by assessee was allowed.
Relied:Cleared Secured Services Pvt. Ltd. v. Dy. CIT 2020 TaxPub(DT) 0713 (Mum-Trib)
REFERRED :
FAVOUR : In assessee's favour
A.Y. : 2013-14
IN THE ITAT, MUMBAI BENCH
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