Bhavnesh Saini, J.M:— We have heard the learned Representatives of both the parties. The present stay application has been filed for extension of stay already granted against the outstanding demand vide order dated 18 August, 2017. We have perused the original file. The delay in disposal of the appeal is not attributable to the assessee. The appeal of assessee for A.Y 2011-2012 is fixed for hearing on 26 April, 2018. The assessee has already complied with the terms of the original stay granted.
2. Considering the various extensions granted to the assessee in stay matters, we are of the view that assessee is entitled for extension of the stay for a further period of six months. We, accordingly, extend the stay against the outstanding demand already granted to the assessee, for a period of six months or disposal of the appeal whichever expires earlier, on the same terms as already imposed. Accordingly, the stay application of the assessee is allowed.
3. In the result, stay application of the assessee is allowed.
4. Order pronounced in the open Court.