Income Tax Appellate Tribunal - Hyderabad
Vodafone Mobile Services Ltd., Hyd, ... vs Dcit, Circle 15(2), Hyd, Hyderabad on 10 February, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
HYDERABAD BENCHES "A" : HYDERABAD
BEFORE SHRI D. MANMOHAN, VICE PRESIDENT
AND
SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER
Stay Application Nos. 02, 03, 04, 05 & 06/Hyd/2017
(Arising out of ITA Nos.1401, 1402, 1403, 1404 & 1405/Hyd/2015)
Assessment Years : 2011-12, 2012-13, 2013-14, 2014-15 & 2015-06
Vodafone Mobile Services Ltd., Dy. Commissioner of Income
(Formerly known as Vodafone Vs. Tax (TDS),
South Ltd which stands Circle-15-(2),
amalgamated with Vodafone HYDERABAD
Mobile Services Limited)
HYDERABAD
[PAN: AABCB5847L]
(Applicant) (Respondent)
For Assessee : Shri Sparsh Bhargava, AR
For Revenue : Shri A. Sitarama Rao, DR
Date of Hearing : 10-02-2017
Date of Pronouncement : 10-02-2017
ORDER
PER B. RAMAKOTAIAH, A.M. :
By these Stay Applications, assessee is seeking extension of stay of outstanding demand granted earlier by the Tribunal vide its order dt. 05-08-2016 for a further period of six months or till the disposal of the corresponding appeals. Stay was granted by the ITAT, earlier by observing as under:
"2. Having heard both the parities and perused the material on record and taking note of the fact that the issue is still pending before the Hon'ble Supreme Court, we are inclined to grant SA. Nos. 02, 03, 04, 05 :- 2 -: & 06/Hyd/2017 stay for the recovery of the outstanding demand in all the AYs under consideration for a period of 180 days from the date of this order or till the disposal of the case by the Hon'ble Supreme Court, whichever is earlier."
2. Since the issue in dispute is still pending for adjudication by the ITAT, the Ld. AR of assessee filed the present stay applications requesting us to extend the stay granted for the recovery of the outstanding demand in the assessment year under consideration. It was submitted that the matter is still pending before the Hon'ble Supreme Court and so the ITAT is not adjudicating the issue due to conflict of judicial decision by High Courts. He relied on the decision of Pepsi Foods P. Ltd., (Now merged with Pepsico India Holding P. Ltd.,) Vs. ACIT and another [376 ITR 87] (Delhi) for extension of stay beyond one year.
3. Ld. DR, however, relied on the provisions of the Act to submit that extension beyond 365 days is not permitted by the Statute.
4. Having heard both the parties and perusing the material on record, we are of the opinion that the objection of the DR is not correct, as the Hon'ble Delhi High Court has already adjudicated the issue and held that ITAT has power to extend the stay beyond one year. Following the above judgment and also taking note of the fact that the issue is still pending for adjudication and since the non-disposal of the appeal is not due to any reason attributable to assessee, we are inclined to grant stay of the recovery of the outstanding demand under consideration for a period of six month from the date of this order or till the disposal of the corresponding appeals by the ITAT, whichever is earlier.
SA. Nos. 02, 03, 04, 05:- 3 -: & 06/Hyd/2017
5. In the result, all the Stay Applications of assessee are allowed.
Order pronounced in the open Court on 10-02-2017 upon conclusion of hearing Sd/- Sd/-
(D. MANMOHAN) (B. RAMAKOTAIAH) VICE PRESIDENT ACCOUNTANT MEMBER Hyderabad, Dated 10th February, 2017 TNMM Copy to :
1. Vodafone Mobile Services Ltd., (Formerly known as Vodafone South Ltd), 1-10-178, Varun Towers-II, 6th Floor, Begumpet, Hyderabad.
2. Dy. Commissioner of Income Tax (TDS), Circle-15(2), Hyderabad.
3. CIT(Appeals)-8 , Hyderabad
4. CIT-TDS, Hyderabad
5. D.R. ITAT, Hyderabad.
6. Guard File.