ITAT can extend stay beyond 365 days if delay in disposal of appeal is not attributable to assessee

Google LLC Vs JCIT (OSD) (ITAT Bangalore)

The Tribunal has held that the where the delay in the disposal of pending appeal is not attributable to the assessee, the tribunal has power to extend the stay beyond a period of 365 days even after the amendment of the third proviso to section 254(2A) w.e.f 1st Octo

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