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Income Tax Appellate Tribunal - Hyderabad

Bharathi Cement Corporation Private ... vs Asstt. Commissioner Of Income Tax, ... on 12 October, 2017

          IN THE INCOME TAX APPELLATE TRIBUNAL
           HYDERABAD BENCHES "B" : HYDERABAD

      BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER
                          AND
       SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER

              Stay Application No. 123/Hyd/2017
                (Arising out of ITA No. 696/Hyd/2014)
                    Assessment Year : 2009-10
     Bharathi Cement Corporation         Asst. Commissioner of
     Pvt. Ltd.,                      Vs. Income Tax,
     HYDERABAD                           Circle-2(3),
     [PAN: AADCR3079G]                   HYDERABAD

             (Applicant)                      (Respondent)

         For Assessee   : Shri S. Kalyanasundaram, AR
         For Revenue    : Smt. M. Kiranmayee, DR

             Date of Hearing       : 06-10-2017
             Date of Pronouncement : 12-10-2017

                             ORDER

PER Smt. P. MADHAVI DEVI, J.M. :

This Stay Application is filed seeking extension of stay granted by the Tribunal. In S.A.No.109/Hyd/2017, dt. 08-09- 2017, the Ld. Counsel for the assessee submitted that the facts and circumstances have not undergone any change from the date when the stay was initially granted in S.A.No. 89/Hyd/2014 and that the matter is still pending disposal before the Hon'ble Supreme Court. He therefore prayed that the stay may further be extended till the disposal of the appeal. It is also subjected that the matter is likely to be posted before the Hon'ble Supreme Court for hearing on 11-12-2017.

2. The Ld.DR, however, opposed the grant of stay.

SA. No. 123/Hyd/2017

:- 2 -:

3. Having regard to the rival contentions and material on record, we find that initially the stay was granted in S.A. No. 89/Hyd/2014 which has been extended from time to time on the ground that the issue in the appeal is pending before the Hon'ble Supreme Court in the case of Jagati Publications. Further, we also find that the pendency of the appeal before this Tribunal is not due to any reasons attributable to the assessee. Taking the same into consideration and also that the case before the Hon'ble Supreme Court is likely to be listed in December, 2017, we are inclined to extend the stay for a further period of 180 days or till the disposal of the appeal, whichever is earlier.

4. In the result, stay application of the assessee is allowed.

Order pronounced in the open court on 12 th October, 2017 Sd/- Sd/-

(S. RIFAUR RAHMAN)                             (P. MADHAVI DEVI)
ACCOUNTANT MEMBER                              JUDICIAL MEMBER

Hyderabad, Dated 12th October, 2017 TNMM SA. No. 123/Hyd/2017 :- 3 -:

Copy to :
1. Bharathi Cement Corporation Pvt. Ltd., 8-2-626, Reliance Majestic, Road No. 10, Banjara Hills, Hyderabad.
2. Asst. Commissioner of Income Tax, Circle-2(3), Hyderabad.
3. CIT(A)-III , Hyderabad.
4. CIT-II, Hyderabad.
4. D.R. ITAT, Hyderabad.
5. Guard File.