Income Tax Appellate Tribunal - Delhi
Nortel Networks Singapore Pte Ltd, ... vs Dcit, New Delhi on 17 February, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH "FRIDAY-B", NEW DELHI
BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER
AND
SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER
SA No.91/Del/2017
(In ITA No.553/Del/2015)
Assessment Year : 2010-11
Nortel Networks Singapore Pte Ltd., DCIT, Circle 2(2),
(through Courts Appointed Liquidators), New Delhi.
C/o SRBC & Assscoaited LLP,
Vs.
4th Floor, Gold View Corporate,
Tower-B, Sector Road, Sector 42,
Gurgaon.
PAN : AACCN 0752 F
(Appellant) (Respondent)
Appellant by : Shri Nageswar Rao, Adv.
Respondent by : Shri Amrit Lal, Sr.DR
Date of hearing : 17-02-2017
Date of pronouncement : 17-02-2017
ORDER
PER S.V. MEHROTRA, A.M :
The assessee has filed this stay petition relating to assessment year 2010-11 under Rule 35A of the Income Tax (Appellate Tribunal) Rules, 1963, seeking extension of stay of outstanding demand, which was earlier granted by the ITAT vide order dated 24.02.2016 in SA No.171/Del/2015, which was further extended vide order dated 23.09.2016 in SA No.393/Del/2016 effective from 23.08.2016. Ld. counsel pointed out that the stay is due to expire on 22nd February, 2017 and, therefore, the assessee has filed the present stay application 2 SA No.91/Del/2017 for extension of stay of demand. He referred to page 5 and 6 of the stay petition, wherein, the reasons for seeking extension of stay are given to demonstrate that the non-disposal of appeal is not attributable to assessee because post-stay order dated 23rd September, 2016 on 21st November, 2016, the Department sought adjournment. Thereafter, the assessee filed a writ petition before the Hon'ble Delhi High Court requesting for early disposal of appeal pending before the ITAT and the Hon'ble Delhi High Court on 30th November, 2016 directed the ITAT to hear the pending appeal preferably within three months. He pointed out as per the directions of the Hon'ble Delhi High Court, the assessee presented before the Tribunal on 14th December, 2016 for fixing an early date for further hearing. The Tribunal, accordingly, pre-poned the appeal and fixed the hearing for 16th January, 2017. However, on 16th January, 2017, again ld. DR sought adjournment and the appeal was fixed for hearing to 30th January, 2017. However, since the Bench did not function on 30th January, 2017, hearing got adjournment to 17th April, 2017. Ld. counsel pointed out that assessee has filed an application for pre-ponement of appeal on which orders are awaited.
2. We have considered the rival submissions and have perused the record of the case. From the sequence of events, noted above, it is evident that non- disposal of appeal is not at all attributable to assessee and, therefore, we extend the stay of demand, which is expiring on 20th February, 2017, for a further 3 SA No.91/Del/2017 period of six months or till disposal of appeal, whichever events occur earlier. As far as fixation of appeal is concerned, Registry is directed to take appropriate steps immediately for fixation of appeal at an early date.
3. In the result, the stay application is allowed in terms of aforementioned observations.
Order was pronounced in the open court on this 17th day of February, 2017.
Sd/- Sd/-
(SUDHANSHU SRIVASTAVA) (S.V. MEHROTRA)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: 17-02-2017.
Sujeet
Copy of order to: -
1) The Appellant
2) The Respondent
3) The DRP, New Delhi
4) The DR, I.T.A.T., New Delhi
By Order
//True Copy//
Assistant Registrar
ITAT, New Delhi