Tribunal can extend stay beyond 365 days if delay not attributable to assessee

M/s. Tata Communications Ltd Vs. ACIT (ITAT Mumbai) S.A. Nos. 196 to 198/Mum/2009 (Arising I.T.A. Nos. 1106 to 1108/Mum/2008) Assessment Years : 2000- 01 to 2002- 03 O R D E R PER P.M. JAGTAP, AM : This Special Bench has been constituted by the Hon’ble President, Income-tax Appellate Tribunal, inter alia, to consider and decide the following question: “Whether in the facts and circumstances of the case where the delay in the disposal of the relevant appeals is not attributable to the assessee, the Tribunal can extend the stay already granted beyond the period of 365 days even after 01.1 0...