Income Tax Appellate Tribunal - Mumbai
Vodafone Mobile Services Ltd., New ... vs Dcit, New Delhi on 14 August, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH "I-1", NEW DELHI
BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER
AND
MS. SUCHITRA KAMBLE, JUDICIAL MEMBER
SA No.360/Del/2017
(In ITA No.1021/Del/2015)
Assessment Year : 2010-11
M/s Vodafone Mobile Services Ltd., DCIT, Circle 26(2),
(Formerly known as Vodafone Essar New Delhi.
Mobile Services Ltd.), Vs.
C-48, Okhla Indl. Area, Phase-II,
New Delhi.
PAN : AAACS4457Q
(Appellant) (Respondent)
Appellant by : Shri Deepak Chopra, Adv. &
Ms. Manasvini Bajpai, Adv.
Respondent by : Shri Amrender Kumar, CIT-DR
Date of hearing : 14-08-2017
Date of pronouncement : 14-08-2017
ORDER
PER R. K. PANDA, AM :
The assessee through this Stay Application requests the Tribunal for extension of stay of outstanding demand of Rs.2,76,22,76,980/- initially granted by the Tribunal on 27.02.2015 subject to payment of Rs.60 crores for a period of six months or till the disposal of appeal which occurs first.
2. The ld. counsel for the assessee referring to the details of the Stay Application submitted that the Tribunal vide order dated 27.02.2015 granted stay for a period of six months or till the disposal of the appeal whichever is 2 SA No.360/Del/2017 earlier with direction to deposit of Rs.60 crores. The assessee complied to the said direction and the stay was extended for further period of six months vide order dated 25th August, 2015. Subsequently, the Tribunal vide order dated 01st March, 2016 extended the stay for a further period of 4 months. Since the original appeal could not be heard the stay was further extended vide order dated 01st July, 2016 for a period of six months. Again vide order dated 06th January, 2017, the Tribunal extended the stay for a further period of six months or the disposal of the appeal, whichever is earlier. He submitted that on the date of hearing on 03rd January, 2017, the Department sought adjournment and the appeal was fixed for hearing on 21st March, 2017. On 21st March, 2017, the matter was listed for hearing but owing to the fact that appeals pertaining to TDS matters, which had a direct bearing on the subject appeal, were pending, the matter was adjourned to 06th June, 2017. On 06th June, 2017 when the application for extension of stay was listed for hearing, the Department sought adjournment and the Bench adjourned the stay application to 14th August, 2017 to be listed along with the appeals and granted interim protection. He submitted that the delay in non-disposal of the appeal is not attributable to the assessee and every time the Department is seeking adjournment. He submitted that even today also when the appeal is fixed for hearing the ld. DR is seeking adjournment. He submitted that under these circumstances the stay should be further extended.
3SA No.360/Del/2017
3. The ld. DR on the other hand opposed the extension of stay.
4. We have considered the rival contentions made by both the sides. A perusal of the sequence of events shows that the non-disposal of the appeal is not at all attributable to the assessee. We, therefore, extend the stay on realization of outstanding demand for a further period of six months or till the disposal of the appeal, whichever is earlier. It may be pertinent to mention here that the original appeal has been fixed for hearing on 05th October, 2017.
5. The Stay Application filed by the assessee is accordingly allowed.
Pronounced in the open court at the time of hearing itself, i.e. on 14th August, 2017.
Sd/- Sd/-
(SUCHITRA KAMBLE) (R. K. PANDA)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: 14-08-2017.
Sujeet
Copy of order to: -
1) The Appellant
2) The Respondent
3) The CIT
4) The CIT(A)
5) The DR, I.T.A.T., New Delhi
By Order
//True Copy//
Assistant Registrar
ITAT, New Delhi