Income Tax Appellate Tribunal - Delhi
At & T Communication Services India Pvt. ... vs Dcit, Circle- 3(2), New Delhi on 9 February, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH 'FRIDAY' NEW DELHI
BEFORE SH. R.K. PANDA, ACCOUNTANT MEMBER
AND
SH. KULDIP SINGH, JUDICIAL MEMBER,
S.A.No.71/Del/2018
(In ITA No.6322/Del/2014)
(ASSESSMENT YEAR: 2009-10)
AT & T COMMUNICATION vs DCIT
SERVICES INDIA PVT. LTD., Circle-3(2)
GURGAON New Delhi
(Appellant) (Respondent)
Appellant by Sh.Anubhav Rastogi, Adv.
Respondent by Sh. Ravi Kant Gupta, Sr. DR
Date of Hearing 09.02.2018
Date of Pronouncement 09.02.2018
ORDER
PER R.K Panda, AM
The assessee through this Stay Application requests the Tribunal for extension of stay on realization of outstanding demand of Rs. 13,13,88,520/-.
2. The Ld. Counsel for the assessee referring to the Stay Application No. 326/Del/2015 order dated 05.06.2015 submitted that the Tribunal had granted stay on realization of outstanding demand of Rs. 16.64 crores subject to payment of Rs. 3.50 crores S.A.No.-71 /Del//2018 (In ITA No.6322 /Del/2014) which is the assessee had complied with. He submitted that the stay was extended from time to time and the Tribunal vide Stay Application No.310/Del/2017 order dated 02.08.2017 and last stayed the realization of outstanding demand for a period of six months or till the disposal of appeal whichever is earlier. He submitted that the non disposal of the appeal by the Tribunal is not attributable to the assessee and there is no change in the material facts from that day till today. He accordingly submitted that the stay should be further extended.
3. The Ld. DR on the other hand opposed the extension of stay and submitted that the assessee should be directed to pay some more amount.
4. We have heard the rival contentions made by both the sides and perused the material available on record. We find from the record that there is no change in material facts from the day when the stay was last granted till today. A perusal of the record further shows that the non disposal of the appeal by the Tribunal is not attributable to the assessee. It may be pertinent to mention here that the appeal of the assessee has been fixed for the hearing Page | 2 S.A.No.-71 /Del//2018 (In ITA No.6322 /Del/2014) on 19.02.2018. Considering, the totality of the facts of the case we extend the stay on realization of outstanding demand for a period of three months from today or till the disposal of the appeal whichever is earlier. The Stay Application filed by the assessee is accordingly allowed in terms indicated above.
The order is pronounced in the open court at the time of hearing itself i.e. on 09.02.2018.
Sd/- Sd/-
(KULDIP SINGH) (R.K. PANDA)
JUDICIAL MEMBER ACCOUNTANT MEMBER
*NEHA*
Date:- 09.02.2018
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
ASSISTANT REGISTRAR
ITAT NEW DELHI
Date
1. Draft dictated on 09.02.2018 PS
2. Draft placed before author 09.02.2018 PS
3. Draft proposed & placed before the second member JM/AM
4. Draft discussed/approved by Second Member. JM/AM
5. Approved Draft comes to the Sr.PS/PS PS/PS
6. Kept for pronouncement on .02.2018 PS
7. File sent to the Bench Clerk .02.2018 PS
8. Date on which file goes to the AR
9. Date on which file goes to the Head Clerk.
10. Date of dispatch of Order.
Page | 3 S.A.No.-71 /Del//2018 (In ITA No.6322 /Del/2014) * Page | 4