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Income Tax Appellate Tribunal - Delhi

Vodofone Idea Ltd. (Formerly Known As ... vs Dcit, New Delhi on 18 March, 2019

     IN THE INCOME TAX APPELLATE TRIBUNAL
          (DELHI BENCH 'I-2' : NEW DELHI)
     BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER
                          AND
   SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER

                       Stay No.256/Del/2019
                   (in ITA No.671/AHD./2015)
                (ASSESSMENT YEAR : 2010-11)

Vodafone Idea Ltd.,                            vs.    DCIT,
(formerly known as Vodafone West Ltd.)                Circle 26 (2),
C-48, Okhla Indl. Area, Phase-II,                     New Delhi.
New Delhi - 110 020.
      (PAN : AAACF1190P)
                       Stay No.257/Del/2019
                   (in ITA No.922/AHD./2017)
                (ASSESSMENT YEAR : 2012-13)

Vodafone Idea Ltd.,                            vs.    DCIT,
(formerly known as Vodafone West Ltd.)                Circle 26 (2),
C-48, Okhla Indl. Area, Phase-II,                     New Delhi.
New Delhi - 110 020.
      (PAN : AAACF1190P)
    (APPLICANT)                                      (RESPONDENT)
      APPLICANT/ASSESSEE BY : Shri Deepak Chopra, Advocate
                                Ms. Manvini Vajpayi, Advocate
      REVENUE BY : Shri H.K. Choudhary, CIT DR

                    Date of Hearing :    18.03.2019
                    Date of Order :      18.03.2019
                          ORDER

PER KULDIP SINGH, JUDICIAL MEMBER :

Heard :- Applicant, Vodafone Idea Limited (hereinafter referred to as 'the assessee'), by moving present applications under Rule 35A of ITAT Rules, 1963, has sought to extend the operation of stay orders dated 17.04.2015 & 15.03.2017 vide which demands of 2 Stay Nos.256 & 257/Del/2019 Rs.44,87,82,050/- & for AYs 2010-11 & 2012-13 respectively raised by the revenue was stayed as per the directions mentioned therein, on the ground that the delay in disposal of the appeal filed by the assessee is not attributable to the assessee.

2. Keeping in view the averments made in the application under consideration, which got duly corroborated from the orders of hearing recorded by the Hon'ble Bench having not been controverted by the Ld. DR, the delay in disposal of appeal is not attributed to the appellant, in any manner whatsoever and, as such, we are of the opinion that the application under consideration is liable to be succeeded. Consequently, the stay order dated 17.04.2015 & 15.03.2017, (supra), thereafter extended vide orders dated 23.10.2015, 04.05.2016, 18.11.2016, 26.05.2017, 25.01.2018, 14.03.2018 & 14.09.2018 in AY 2010-11 and dated 19.09.2017, 14.03.2018 & 14.09.2018 in AY 2012-13 respectively, are ordered to be further extended for six months or till the appeal is disposed of whichever is earlier subject to the rider that assessee shall not delay the disposal of appeal in any manner otherwise stay granted shall be vacated.

Order pronounced in open court on this 18th day of March, 2019 at the time of hearing.

        SD/-                                         SD/-
(PRASHANT MAHARISHI)                            (KULDIP SINGH)
 ACCOUNTANT MEMBER                             JUDICIAL MEMBER
Dated the 18TH day of March, 2019
TS
                                3   Stay Nos.256 & 257/Del/2019




Copy forwarded to:
     1.Appellant
     2.Respondent
     3.CIT
     4.CIT
     5.CIT(ITAT), New Delhi.                    AR, ITAT
                                               NEW DELHI.