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Income Tax Appellate Tribunal - Mumbai

Vodafone Idea Limited (Formerly Idea ... vs Dcit - 14(2)(1), Mumbai on 25 October, 2019

                  IN THE INCOME TAX APPELLATE TRIBUNAL
                       MUMBAI BENCH "F", MUMBAI

           BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND
              SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER

        SA NO. 416/MUM/2019                               A.Y : 2015-16      :
    (in ITA NO. 2150/MUM/2019)

Vodafone Idea Ltd.,                         vs.   DCIT, Circle-14(2)(1),
(formerly known as Idea Cellular Ltd.)            Mumbai (Respondent)
10th floor, Birla Centurion, Century Mill
Compound, Pandhurang Budhkar
Marg, Worli, Mumbai 400 030.
PAN : AAACB2100P (Appellant)

                     Appellant by       : Shri Yogesh Thar, AR
                     Respondent by      : Shri S. Michael Jerald, DR

                     Date of Hearing : 25/10/2019
                     Date of Pronouncement : 25/10/2019


                                    ORDER

PER MAHAVIR SINGH, JUDICIAL MEMBER

The assessee, vide this stay petition, has requested for extension of stay of demand of Rs.86,58,34,502/-. The assessee pointed out that originally the stay was granted vide order dated 30.04.2019 in SA No. 213/Mum/2019. After 30.04.2019, the matter came-up for hearing on 03.06.2019, on which date the Department sought adjournment on the ground that a Special Counsel is proposed to be appointed and the Bench adjourned the matter to 25.07.2019.

Vodafone Idea Ltd.

On 25.07.2019, on the same ground, Department sought adjournment. The matter was adjourned to 11.09.2019 and, on 11.09.2019 again, the Department sought adjournment. The matter was adjourned to 16.10.2019 and, on 16.10.2019, the matter was again adjourned on the request of the Revenue. On no occasion, assessee sought adjournment in the matter.

2. When this was pointed out to the learned senior DR, he could not controvert the fact-situation. Even the learned counsel stated that the assessee has deposited a sum of Rs.2 crores as directed by the Bench vide original order of stay dated 30.04.2019. Hence, we are of the view that there is no fault on the part of the assessee in not getting the matter heard in the given facts and circumstances of the case. Accordingly, we are inclined to extend the stay for a period of 180 days or till the disposal of the appeal, whichever is earlier. The appeal is already fixed for hearing on 11.12.2019, which date will remain unchanged.

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

Order pronounced in the open court on 25th October, 2019.

              Sd/-                                         Sd/-
   (SHAMIM YAHYA)                                  (MAHAVIR SINGH)
 ACCOUNTANT MEMBER                                 JUDICIAL MEMBER

Mumbai, Date : 25th October, 2019
*SSL*
                                    3                  SA No. 416/Mum/2019
                                                          Vodafone Idea Ltd.


Copy to :
1)    The Appellant
2)    The Respondent
3)    The CIT(A) concerned
4)    The CIT concerned
5)    The D.R, "F" Bench, Mumbai
6)    Guard file
                                           By Order


                                       Dy./Asstt. Registrar
                                        I.T.A.T, Mumbai