Income Tax Appellate Tribunal - Mumbai
Vodafone Digilink Limited, New Delhi vs Deputy Commissioner Of Income-Tax, New ... on 11 February, 2022
IN THE INCOME TAX APPELLATE TRIBUNAL "J" BENCH, MUMBAI
BEFORE SHRI M.BALAGANESH, AM AND SHRI KULDIP SINGH, JM
S.A. Nos. 14/Mum/2022
(Arising out of ITA No. 1073/Del/2015)
(Assessment Year: 2010-11)
&
S.A. Nos. 15/Mum/2022
(Arising out of ITA No. 922/Del/2017)
(Assessment Year: 2012-13)
&
S.A. Nos. 16/Mum/2022
(Arising out of ITA No. 1021/Del/2015)
(Assessment Year: 2010-11)
&
S.A. Nos. 17/Mum/2022
(Arising out of ITA No. 1071/Del/2015)
(Assessment Year: 2010-11)
&
S.A. Nos. 18/Mum/2022
(Arising out of ITA No. 671/Ahd/2015)
(Assessment Year: 2010-11)
Vodafone Idea Ltd. DCIT, Circle-8(3)(2)/ Circle-5(2)(2)
(Earlier known as Vodafone India Mumbai
Limited which now stands merged in
Vodafone Idea Ltd.)
10th Floor, Birla Centurion Vs.
Century Mills Compound
Pandurang, Budhkar Marg
Worli, Mumbai-400 030
PAN/GIR No. AAACH5332B
(Appellant) : (Respondent)
Appellant by : Shri Ketan Ved, AR
Respondent by : Shri Tejinder Pal Singh Anand, DR
Date of Hearing : 11.02.2022
Date of Pronouncement : 11.02.2022
ORDER
Per M.Balaganesh, A. M.:
By virtue of these Stay applications, the assessee seeks to keep the demand raised by the ld. AO in abeyance till the disposal of the appeals by the Tribunal. We 2 Vodafone Idea Ltd.
find for the SA.No.14/Mum/2022 for AY 2010-11, last stay order was passed on 09.08.2021 granting stay for period of six months or till the disposal of the appeal whichever is earlier. Thereafter, on subsequent occasions, the appeal for AY 2010-11 was listed on several occasions and we find from the chronology of events mentioned in page No.16 of the stay application, the revenue had sought adjournment on all the occasions. Hence, delay in non disposal of the appeal cannot be attributed to the assessee. Hence, we are inclined to extend stay for a further period of six months from today or till the disposal of appeal in ITA No.1073/Del/2015, whichever is earlier.
2. With regard to other stay applications in SA No.15 to 18/Mum/2022, the Ld. AR stated that main appeals are not yet listed for hearing as on date before the Tribunal and these appeals are also transferred from Delhi ITAT Benches to Mumbai ITAT Benches. He also stated that since the appeals for earlier assessment years 2009-10 and 2010-11 are pending disposal by this Tribunal, these appeals are not yet listed for hearing. He also pointed out that the decision rendered in AYs 2009-10 and 2010-11 would have bearing on these appeals in view of common issues. None of these facts were controverted by the ld. DR before us. We find on earlier occasions, this Tribunal had granted stay of demand raised for all these stay applications. Considering the totality of facts and circumstances and respectfully following the earlier stay order dated 09.08.2021, we deem it fit and appropriate to further extend the stay for a period of six months or till the disposal of appeals in ITA No.922/Del/2017; ITA No.1021/Del/2015; ITA No.1071/Del/2015 & ITA No.671/Ahd/2015, whichever is earlier.
3. In the result, all the stay applications by the assessee are allowed.
Order pronounced in the open court on 11 .02.2022 Sd/- Sd/-
(Kuldip Singh) (M.Balaganesh)
Judicial Member Accountant Member
Mumbai; Dated : 11.02.2022
3
Vodafone Idea Ltd.
Thirumalesh, Sr. PS
Copy of the Order forwarded to :
1. The Appellant
2. The Respondent
3. The CIT(A)
4. CIT - concerned
5. DR, ITAT, Mumbai
6. Guard File
BY ORDER,
(Dy./Asstt. Registrar)
ITAT, Mumbai