IN HIGH COURT OF DELHI AT NEW DELHI ITA 837/2019 PR. COMMISSIONER OF INCOME TAX -6 Appellant Through: Mr Ruchir Bhatia, Adv. versus MSD PHARMACEUTICALS PVT. LTD. Respondent Through: Ms. Rashmi Chopra and Mr.Harpreet Singh Ajmani, Advs. CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA ORDER 16.09.2019 1. question urged with regard to power of Tribunal to grant stay of demand for period exceeding 365 days (as provided for in second proviso to section 254 (2A) of Income Tact Act, 1961), is covered by thedecision of this Court in Pepsi Foods Co. Pvt. Ltd. v. Assistant Commissioner of Income Tax (2015) 367 ITR 87. 2. In present case, it is not dispute that respondent assessee is not responsible for delay. Appellants have been heard by tribunal. No question of law arises in present case. appeal is dismissed. VIPIN SANGHI, J SANJEEV NARULA, J SEPTEMBER 16, 2019/Pallavi Pr. Commissioner of Income-tax-6 v. MSD Pharmaceuticals Pvt. Ltd