Income Tax Appellate Tribunal - Bangalore
M/S. Dell International Services India ... vs Joint Commissioner Of Income Tax, Ltu, ... on 25 June, 2021
IN THE INCOME TAX APPELLATE TRIBUNAL
"B" BENCH : BANGALORE
BEFORE SHRI N.V. VASUDEVAN, VICE-PRESIDENT
AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER
SP No. and Applicant Respondent
Assessment Year
28/Bang/2021 M/s. Dell International Services ACIT, LTU,
[in IT(TP)A India Pvt. Ltd., (in the case of Circle - 1,
No.130/Bang/2014] Erstwhile Perot Systems TSI Bengaluru.
2009-10 (India) Private Ltd., since merged),
12/1A, 12/2A, 13/1A, Diyashree
Greens, Challaghatta Village,
varthur Hobli, Bengaluru-560 071.
PAN : AAACH 1925 Q
29/Bang/2021 -do- -do-
[in IT(TP)A
No.878/Bang/2021]
2009-10
Applicant by : Shri. T. Suryanarayana, Advocate
Respondent by : Shri. Kannan Narayanan, JCIT(DR)(ITAT), Bengaluru.
Date of hearing : 25.06.2021
Date of Pronouncement : 25.06.2021
ORDER
Per N.V. Vasudevan, Vice-President SP No.28/Bang/2021 is filed by the assessee praying for an or der of stay on recovery of outstanding demand of a sum of Rs.26,04,18,087/- arising out of the Orders of Assessment and Appellate Orders for Assessment Year 2009-10. The assessee in this case is Dell International Services India Private Limited (originally Perot Systems TSI (India) Private Limited) and consequent to amalgamation of the said company with the assessee, the assessment had been framed in the name of Dell International Services India Private Limited, for Assessment Year 2009-10.
SP Nos.28 and 29/Bang/2021 Page 2 of 4
2. SP No.29/Bang/2021 is filed by the assessee praying for an or der of stay on recovery of outstanding demand of a sum of Rs.58,21,91,036/- arising out of the Orders of Assessment and Appellate Orders for Assessment Year 2009-10. The assessee in this case is Dell International Services India Private Limited.
3. This Tribunal in SP No.158 in IT(TP)A No.130/Bang/2014 by order dated 18.09.2020 granted an order of stay on recovery of outstanding demand for a period of 6 months from the said date or till the date of disposal of the appeal, whichever is earlier.
4. In SP No.159/Bang/2020 in IT(TP)A No.878/Bang/2018 by an order dated 18.09.2020, this Tribunal granted stay on recovery of outstanding demand for a period of 6 months or till disposal of the appeal whichever is earlier. Afte passing the aforesaid order of stay, the appeals were listed for hearing on the following dates:
In SP No.28/Bang/2021:
Date of hearing Updates
28 April 2020 In view of the circular issued by the Hon'ble
Tribunal directing the Benches to take up only urgent matters for hearing on account of Covid-19, the appeal was adjourned to 30 June 2020. 30 June 2020 The Petitioner sought an adjournment as the Counsel arguing the matter is based out of Mumbai and was unable to travel due to Covid-19 restrictions and thus, the appeal was adjourned to 30 September 2020.
30 Sept 2020 Adjourned to 12 November 2020 by the Bench. 12 Nov 2020 Adjourned to 20 January 2021 as the Bench was not sitting.
20 January 2021 Adjourned to 29 March 2021.
In SP No.29/Bang/2021:
Date of hearing Updates
16 April 2020 In view of the circular issued by the Hon'ble
Tribunal directing the Benches to take up only SP Nos.28 and 29/Bang/2021 Page 3 of 4 urgent matters for hearing on account of Covid 19, the appeal was adjourned to 17 June 2020.
17 June 2020 The stay granted appeal in ITA No. 879/Bang/2018, which was posted on the same day was taken up for hearing and concluded. Due to paucity of time, the current appeal was adjourned and the Hon'ble Bench directed the Petitioner to file an application for clubbing the appeal along with the appeal filed against the 263 order (ITA No.901/B/2016) and the appeal filed against the 147 proceeding (ITA No. 888/B/2018) and scheduled the hearing on 06 Aug 2020.
06 Aug 2020 At the request of the Department Representative, the appeal was adjourned to 05 January 2021.
5 Jan 21 The appeal was adjourned to 29 March 2021.
5. As far as SP No.28/Bang/2020 is concerned, on 20.01.2021, the case was adjourned to 29.03.2021 because the parties wanted physical hearing and on 29.03.2021, the case was adjourned to 15.06.2021 for the very same reason. On 15.06.2021 was adjourned to 07.09.2021 because the parties wanted physical hearing. The position of subsequent dates of hearing is the same in SP No.29/Bang/2021 also. In view of the prevailing Pandemic conditions, this Tribunal has not been holding physical hearings and has been conducting virtual hearings only.
6. Considering the above facts and circumstances, we are of the view that the delay in non-disposal of the appeal is not attributable to the assessee. We are therefore of the view that the assessee should be granted an order on stay of recovery of outstanding demand in both the SPs for a period of 6 months from today or till the disposal of the appeals whichever is earlier. We hold and order accordingly.
SP Nos.28 and 29/Bang/2021 Page 4 of 4
7. In the result, the stay petitions are allowed.
Pronounced in the open court on the date mentioned on the caption page.
Sd/- Sd/-
(B. R. BASKARAN) (N. V. VASUDEVAN)
Accountant Member Vice President
Bangalore,
Dated: 25.06.2021.
/NS/*
Copy to:
1. The Applicant
2. The Respondent
3. The CIT
4. The CIT(A)
5. The DR, ITAT, Bangalore.
6. Guard file
By order
Assistant Registrar
ITAT, Bangalore.