Income Tax Appellate Tribunal - Delhi
Hcl Canada Inc., Canada vs Acit Circle -2(1)(1) International ... on 8 July, 2022
Author: G.S. Pannu
Bench: G.S. Pannu
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH, 'D': NEW DELHI
BEFORE SHRI G.S. PANNU, PRESIDENT
AND
SHRI SAKTIJIT DEY, JUDICIAL MEMBER
SA No.178/Del/2022
(Arising out of ITA No.560/DEL/2021
[Assessment Year: 2012-13]
HCL Poland SP Zoo, Poland ACIT,
C/o- HCL Technologies Ltd. 806, Circle-2(1)(1), International
Siddharth, 96, Nehru Place, Taxation, Civic Centre,
New Delhi-110019 Minto Road,
New Delhi-110002
PAN-AAECH9671D
Appellant Respondent
SA No.179/Del/2022
(Arising out of ITA No.595/DEL/2021
[Assessment Year: 2012-13]
HCL Technologies Belgium BVBA ACIT,
C/o- HCL Technologies Ltd. 806, Circle-2(1)(1), International
Siddharth, 96, Nehru Place, Taxation, Civic Centre,
New Delhi-110019 Minto Road,
New Delhi-110002
PAN-AAECH8945A
Appellant Respondent
SA No.180/Del/2022
(Arising out of ITA No.559/DEL/2021
[Assessment Year: 2012-13]
HCL Technologies Germany ACIT,
GMBH, Circle-2(1)(1), International
C/o- HCL Technologies Ltd. 806, Taxation, Civic Centre,
Siddharth, 96, Nehru Place, Minto Road,
New Delhi-110019 New Delhi-110002
PAN-AADCH4642P
Appellant Respondent
2 SA No.178 to 194/Del/2022
SA No.181/Del/2022
(Arising out of ITA No.537/DEL/2021
[Assessment Year: 2012-13]
HCL Singapore PTE Ltd., ACIT,
C/o- HCL Technologies Ltd. 806, Circle-2(1)(1), International
Siddharth, 96, Nehru Place, Taxation, Civic Centre,
New Delhi-110019 Minto Road,
New Delhi-110002
PAN-AADCH6267Q
Appellant Respondent
SA No.182/Del/2022
(Arising out of ITA No.593/DEL/2021
[Assessment Year: 2012-13]
HCL HongKong SAR Limited, ACIT,
C/o- HCL Technologies Ltd. 806, Circle-2(1)(1), International
Siddharth, 96, Nehru Place, Taxation, Civic Centre,
New Delhi-110019 Minto Road,
New Delhi-110002
PAN-AAECH9152R
Appellant Respondent
SA No.183/Del/2022
(Arising out of ITA No.565/DEL/2021
[Assessment Year: 2012-13]
HCL Technologies BV Netherlands ACIT,
C/o- HCL Technologies Ltd. 806, Circle-2(1)(1), International
Siddharth, 96, Nehru Place, Taxation, Civic Centre,
New Delhi-110019 Minto Road,
New Delhi-110002
PAN-AAECH9092E
Appellant Respondent
SA No.184/Del/2022
(Arising out of ITA No.563/DEL/2021
[Assessment Year: 2012-13]
HCL Technologies Maylasia SDN ACIT,
BHD Malaysia Circle-2(1)(1), International
C/o- HCL Technologies Ltd. 806, Taxation, Civic Centre,
Siddharth, 96, Nehru Place, Minto Road,
New Delhi-110019 New Delhi-110002
PAN-AAFCH0074H
Appellant Respondent
3 SA No.178 to 194/Del/2022
SA No.185/Del/2022
(Arising out of ITA No.564/DEL/2021
[Assessment Year: 2012-13]
HCL Australia Services Pty. Ltd. ACIT,
Australia, Circle-2(1)(1), International
C/o- HCL Technologies Ltd. 806, Taxation, Civic Centre,
Siddharth, 96, Nehru Place, Minto Road,
New Delhi-110019 New Delhi-110002
PAN-AAFCH0704C
Appellant Respondent
SA No.186/Del/2022
(Arising out of ITA No.596/DEL/2021
[Assessment Year: 2012-13]
HCL Technologies Italy S.P.A. ACIT,
Italy, Circle-2(1)(1), International
C/o- HCL Technologies Ltd. 806, Taxation, Civic Centre,
Siddharth, 96, Nehru Place, Minto Road,
New Delhi-110019 New Delhi-110002
PAN-AAECH9672A
Appellant Respondent
SA No.187/Del/2022
(Arising out of ITA No.561/DEL/2021
[Assessment Year: 2012-13]
HCL Canada Inc. Canada ACIT,
C/o- HCL Technologies Ltd. 806, Circle-2(1)(1), International
Siddharth, 96, Nehru Place, Taxation, Civic Centre,
New Delhi-110019 Minto Road,
New Delhi-110002
PAN-AAECH9151N
Appellant Respondent
SA No.188/Del/2022
(Arising out of ITA No.544/DEL/2021
[Assessment Year: 2012-13]
HCL Technologies France, ACIT,
C/o- HCL Technologies Ltd. 806, Circle-2(1)(1), International
Siddharth, 96, Nehru Place, Taxation, Civic Centre,
New Delhi-110019 Minto Road,
New Delhi-110002
PAN-AAECH9154K
Appellant Respondent
4 SA No.178 to 194/Del/2022
SA No.189/Del/2022
(Arising out of ITA No.543/DEL/2021
[Assessment Year: 2012-13]
HCL Technologies Philippines Inc. ACIT,
C/o- HCL Technologies Ltd. 806, Circle-2(1)(1), International
Siddharth, 96, Nehru Place, Taxation, Civic Centre,
New Delhi-110019 Minto Road,
New Delhi-110002
PAN-AAFCH1422H
Appellant Respondent
SA No.190/Del/2022
(Arising out of ITA No.566/DEL/2021
[Assessment Year: 2012-13]
HCL Technologies (Shanghai) ACIT,
Limited Shanghai, Circle-2(1)(1), International
C/o- HCL Technologies Ltd. 806, Taxation, Civic Centre,
Siddharth, 96, Nehru Place, Minto Road,
New Delhi-110019 New Delhi-110002
PAN-AAFCH0076F
Appellant Respondent
SA No.191/Del/2022
(Arising out of ITA No.562/DEL/2021
[Assessment Year: 2012-13]
HCL (Brazil) Technologies DA ACIT,
Informacao Eireli, Circle-2(1)(1), International
C/o- HCL Technologies Ltd. 806, Taxation, Civic Centre,
Siddharth, 96, Nehru Place, Minto Road,
New Delhi-110019 New Delhi-110002
PAN-AAFCH1401A
Appellant Respondent
SA No.192/Del/2022
(Arising out of ITA No.567/DEL/2021
[Assessment Year: 2012-13]
HCL Technologies (Proprietary) ACIT,
Limited, Circle-2(1)(1), International
C/o- HCL Technologies Ltd. 806, Taxation, Civic Centre,
Siddharth, 96, Nehru Place, Minto Road,
New Delhi-110019 New Delhi-110002
PAN-AAECH9153Q
Appellant Respondent
5 SA No.178 to 194/Del/2022
SA No.193/Del/2022
(Arising out of ITA No.594/DEL/2021
[Assessment Year: 2012-13]
HCL Mexico S.De R L., Mexico ACIT,
C/o- HCL Technologies Ltd. 806, Circle-2(1)(1), International
Siddharth, 96, Nehru Place, Taxation, Civic Centre,
New Delhi-110019 Minto Road,
New Delhi-110002
PAN-AAFCH7530N
Appellant Respondent
SA No.194/Del/2022
(Arising out of ITA No.528/DEL/2021
[Assessment Year: 2012-13]
HCL Technologies Denmark Aps, ACIT,
C/o- HCL Technologies Ltd. 806, Circle-2(1)(1), International
Siddharth, 96, Nehru Place, Taxation, Civic Centre,
New Delhi-110019 Minto Road,
New Delhi-110002
PAN-AAFCH0075G
Appellant Respondent
Appellant by Sh. Ajay Vohra, Sr. Adv.
Sh. Neeraj Jain,
Sh. Aditya Vohra, Adv. &
Sh. Arpit Goel, CA
Respondent by Sh. Sanjay Kumar, Sr. DR
Date of Hearing 08.07.2022
Date of Pronouncement 08.07.2022
ORDER
PER SAKTIJIT DEY, JM,
The captioned applications have been filed by different assessees belonging to the HCL group, seeking extension of stay on recovery of outstanding demand for the Assessment Year 2012-13 6 SA No.178 to 194/Del/2022
2. We have heard Sh. Ajay Vohra, learned Counsel appearing for the assessee and Sh. Sanjay Kumar, learned Departmental Representative. The demands in dispute which are subject matter of the present applications, arise out of orders passed u/s 201 of the Act. While considering assessee's initial stay application, the Tribunal having found that the assessee has already paid substantial part of the demand raised, vide order dated 02.07.2021 granted stay for a period of six months or till the disposal of the appeal, whichever is earlier. The stay granted earlier was again extended vide order dated 07.01.2022. On perusal of record, we have noticed that the corresponding appeals of the assessee, though, were fixed for early hearing on 11.08.2021, however, the hearing could not proceed as the concerned CIT-DR sought adjournment on the ground that being part of the Dispute Resolution Panel (DRP), which has disposed of assessee's objections for the relevant assessment year, she cannot argue the matters. For the very same reason, the appeals got adjourned on subsequent dates also. Thus, from the aforesaid factual position, it is evident that the cause of non-disposal of the corresponding appeals cannot be attributed to the assessee. We are informed, now the appeals are fixed for hearing on 18.07.2022. Considering the fact that there is no material change in the facts and circumstances based on which stay was earlier granted to the assessee and extended thereafter, we are inclined to extend the stay 7 SA No.178 to 194/Del/2022 on recovery of outstanding demand for further a period of 180 days from the date of this order or till the disposal of the corresponding appeals of the assessee, whichever is earlier. Before concluding, we make it clear, in case, the Revenue seeks adjournment in the hearing of the appeals, such adjournment can be granted only if the Revenue tenders an undertaking to the effect that they will stay their hands from recovery of the outstanding demand till the disposal of appeals. With the aforesaid observations, the stay applications are disposed of.
3. In the result, all the stay applications are allowed.
Order was pronounced in the open court on 08.07.2022.
Sd/- Sd/-
[G.S. PANNU] [SAKTIJIT DEY]
PRESIDENT JUDICIAL MEMBER
Delhi; Dated: 08.07.2022.
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Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR
Asst. Registrar,
ITAT, New Delhi