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 October, 2008. Taking into consideration the entire factual position in this regard as discussed above and the further fact that the assessee had already complied with the terms and conditions of the first stay and that the assessee has not adopted a hostile attitude in the disposal of appeal, ...