ITAT states that, the delay in not disposing of the appeal is not attributable to the assessee. There is no change in the facts and circumstances since the date of granting last stay. Accordingly, they are of the view that the balance of convenience is in favour of the assessee in extending the stay, even though this is second extension. Accordingly, ITAT are of the view that petition of the assessee seeking extension of the stay deserves to be allowed. Accordingly they extend the stay of collection of outstanding demand for further period of 6 months from the date of this order or till the date of disposal of the appeal, whichever period expires earlier. (Related Assessment Year : 2013-14) – [United Spirits Ltd. v. JCIT Date of Judgement : 21.08.2020 (ITAT Bangalore)]