V.RAMASUBRAMANIAN,J. - (1.) The Revenue has come up with the above appeals, challenging the order of Income Tax Appellate Tribunal granting extension of stay beyond the period of 365 days.
(2.) Therefore, the only substantial questions of law on which the appeals are admitted, are as follows: "1) Whether on the facts and in circumstances of the case and in law, the Tribunal is justified in extending the stay of collection of taxes beyond 365 days ignoring the third proviso to the Section 254 (2A) of the Act? 2) Whether the Tribunal was justified in keeping the appeals pending for more than one year and extending the stay from time to time in spite of the judgment of this Court in the Assessee's own case for the Assessment Year 2007-08 in I.T.T.A.No.291 of 2013?"
(3.) Heard Ms. K. Mamtha Chowdary, learned senior standing counsel for the Appellant/Department and Mr. A.V.A. Siva Karthikeya, learned counsel for the respondent-Assessee.;