Income Tax Appellate Tribunal - Delhi
Quippo Telecom Infrastructure Pvt. ... vs Acit, New Delhi on 4 September, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES "F" : DELHI
BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER
AND
SHRI L.P. SAHU, ACCOUNTANT MEMBER
Stay Application No.639/Del./2017
Arising out of
ITA.No.2191/Del./2017 - Assessment Year 2010-2011
Quippo Telecom
The Assistant Commissioner
Infrastructure Private
Limited (Formerly known as of Income Tax, Circle-19(1),
Quippo Telecom
C.R. Building,
Infrastructure Limited) D-2,
vs
5th Floor, Southern Park, New Delhi
Saket Place, New Delhi.
PIN 110 002.
PIN - 110017
PAN AAACQ1279N
(Applicant) (Respondent)
Shri Viplav Siwakoti
For Applicant :
Asst. of Counsel
For Revenue : Shri Surender Pal, Sr.D.R.
Date of Hearing : 04.09.2018
Date of Pronouncement : 04.09.2018
ORDER
PER BHAVNESH SAINI, J.M.
This Order shall dispose of the stay application filed by the assessee on 03.11.2017 for stay of demand of Rs.125 2 SA.No.639/Del./2017 in ITA.No.2191/Del./2017 Quippo Telecom Infrastructure Pvt. Ltd., New Delhi. crores for A.Y. 2010-2011 arising out of the penalty under section 271(1)(c) of the I.T. Act, 1961.
2. The stay application was listed on 10.11.2017. However, none appeared on behalf of the assessee. Again stay application was taken-up for hearing on 24.11.2017, again none appeared on behalf of the assessee. It was taken-up on 29.12.2017 and it was adjourned to 19.01.2018 on the request of Counsel for the Assessee. On 19.01.2018, the stay application was adjourned on the request of Counsel for Assessee to 02.08.2018. On 02.08.2018 again stay application was adjourned on the request of Counsel for Assessee for 23.02.2018. On 23.02.2018 the Bench directed the quantum appeal as well as penalty appeal should be heard on priority basis and accordingly, directed the Registry to fix both the appeals on 13.03.2018 and directed the A.O. that in the meantime till the date of hearing, the department will not take coercive action for recovery of the demand. Both the parties were directed to complete the arguments of appeals on priority 3 SA.No.639/Del./2017 in ITA.No.2191/Del./2017 Quippo Telecom Infrastructure Pvt. Ltd., New Delhi. basis at the earliest, so that, the tax in dispute can get resolved expeditiously. It was also directed that both the parties shall not seek any adjournment in these appeals on 13.03.2018. The stay application and appeals were taken-up for hearing on 13.03.2018 and on that date, on the request of Counsel for the Assessee, all the matters were adjourned to 09.04.2018. On 09.04.2018, the stay application was adjourned to 27.04.2018 on the request of Counsel for Assessee. However, appeals were adjourned to 13.06.2018. On 27.04.2018, the stay application was adjourned to 13.06.2018. On 13.06.2018, on the request of assessee, all the matters were adjourned to 04.09.2018. On 04.09.2018, again Counsel for Assessee made a request for adjournment of the appeals as well as stay application. On the request of Counsel for Assessee, appeals were adjourned to 05.12.2018, however, stay application since was pending for long was heard separately.
4
SA.No.639/Del./2017 in ITA.No.2191/Del./2017 Quippo Telecom Infrastructure Pvt. Ltd., New Delhi.
3. The Ld. D.R. contended that assessee has been continuously seeking adjournment in the stay application as well as in the appeals, therefore, it is not a fit case for grant of stay in the matter. Accordingly, the request for adjournment of stay application was rejected and it was heard separately.
4. We may note that interim protection was granted by the Tribunal vide Order dated 23.02.2018 subject to direction to both the parties to argue both the appeals on priority basis. It was also directed that both the parties shall not seek any adjournment in these appeals on 13.03.2018. However, the assessee has sought adjournment on 13.03.2018 and thereafter, continuously has been making request for adjournment. It, therefore, appears that assessee is not interested in arguing the appeals as well as stay application. Since the Order of the Tribunal is not complied with and the disposal of appeals are delayed on the default of the assessee because assessee has been seeking adjournment continuously, therefore, in our view, it is not a fit case for 5 SA.No.639/Del./2017 in ITA.No.2191/Del./2017 Quippo Telecom Infrastructure Pvt. Ltd., New Delhi. grant of stay. We, accordingly, vacate the interim order dated 23.02.2018 and dismiss the stay application.
5. In the result, Stay Application of the Assessee is dismissed.
Order pronounced in the open Court.
Sd/- Sd/-
(L.P. SAHU) (BHAVNESH SAINI)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Delhi, Dated 04th September, 2018
VBP/-
Copy to
1. The appellant
2. The respondent
3. CIT(A) concerned
4. CIT concerned
5. D.R. ITAT "F" Bench
6. Guard File
// BY Order //
Asst. Registrar : ITAT Delhi Benches :
Delhi.