Income Tax Appellate Tribunal - Bangalore
M/S Vodafone Idea Limited , Bangalore vs Deputy Commissioner Of Income ... on 2 August, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
"A" BENCH : BANGALORE
BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND
SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER
S.P. Nos. 224 to 226/Bang/2019
(in IT(IT)A Nos. 1160 & /Bang/2015 &
2818/Bang/2017)
Assessment Years : 2013-14 to 2015-16
M/s. Vodafone Idea Ltd.,
The Deputy Director of
Maruthi Infotech Centre,
Income Tax,
11/1, 12/1, Koramangala
Vs. (International Tax),
Amar Jyoti Layout,
Circle 1 (1),
Bangalore - 71.
Bangalore.
PAN: AABCB5847L
APPELLANT RESPONDENT
Assessee by : Shri Salil Kapoor, Advocate
Revenue by : Shri Ujjwal Kumar, JCIT (DR)
Date of hearing : 02.08.2019
Date of Pronouncement : 02.08.2019
ORDER
Per Shri A.K. Garodia, Accountant Member
These three stay petitions are filed by the assessee seeking extension of stay earlier granted by the Tribunal for Assessment Years 2013-14 to 2015-16.
2. In course of hearing of these stay petitions, it was submitted by ld. AR of assessee that stay was last granted by the Tribunal on 25.01.2019 in S.P. Nos. 26 to 28/Bang/2019 for a period of six months and regarding hearing of these appeals, it was noted in this Tribunal order that the same is fixed on 28.02.2019. He submitted that on 28.02.2019, the hearing was adjourned to 18.04.2019 on the request of ld. DR of revenue and on 18.04.2019, the bench did not function and therefore, the hearing was adjourned to 08.05.2019. He further pointed out that on 08.05.2019, the hearing was adjourned by the bench for want of time to 16.07.2019. On 16.07.2019, the hearing was adjourned to 19.08.2019 because the ld. DR of revenue could not be present because of his other preoccupations and now, these appeals are fixed for hearing on 19.08.2019. He submitted that hence, the delay in disposal of appeals is not attributable to assessee and therefore, extension of stay should be granted. The ld. DR of revenue although S.P. Nos. 224 to 226/Bang/2019 (in IT(IT)A Nos. 1160 & /Bang/2015 & 2818/Bang/2017) Page 2 of 2 opposed granting of stay. But he could not point out that the delay in hearing of these appeals is attributable to assessee. Hence, we feel it proper to grant extension of stay for a period of three months from the date of this order or till the disposal of the appeals whichever is earlier. The hearing of the appeals is already fixed on 19.08.2019. We want to make it clear that the assessee should not seek adjournment without justifiable reasons in course of hearing of these appeals and if the assessee does so, the stay granted by this order shall get vacated automatically.
3. In the result, all the three stay petitions filed by the assessee are allowed.
Order pronounced in the open court on the date mentioned on the caption page.
Sd/- Sd/-
(PAVAN KUMAR GADALE) (ARUN KUMAR GARODIA)
Judicial Member Accountant Member
Bangalore,
Dated, the 02nd August, 2019.
/MS/
Copy to:
1. Appellant 4. CIT(A)
2. Respondent 5. DR, ITAT, Bangalore
3. CIT 6. Guard file
By order
Assistant Registrar,
Income Tax Appellate Tribunal,
Bangalore.