Income Tax Appellate Tribunal - Mumbai
Vodafone M-Pesa Limited, Mumbai vs Deputy Commissioner Of Income Circle ... on 13 September, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
MUMBAI BENCH "F", MUMBAI
BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER
AND
SHRI RAJESH KUMAR, ACCOUNTANT MEMBER
S.A. No.359/MUM/2019
(Arising out of ITA No.1073/Mum/2018,
A.Y. 2015-16 )
Vodafone M-Pesa Limited,
Peninsula Corporate Park,
Ganpatrao Kadam Marg,
Lower Parel, Mumbai 400 013.
PAN: AAECV8943F ...... Applicant
Vs.
Dy.Commissioner of Income Tax,
Cir.8(3)(2),
Mumbai 400 020. ..... Respondent
Applicant by : Smt. Manasvini Bajpai
Respondent by : Shri A.B.Koli
Date of hearing : 13/09/2019
Date of pronouncement : 13/09/2019
ORDER
PER VIKAS AWASTHY, J.M:
The assessee has filed application for extension of stay of recovery of outstanding demand in assessment year 2015-16. Smt.Manasvini Bajpai appearing on behalf of the applicant submitted that stay was granted to the assessee by the Tribunal in SA No.97/Mum/2019 vide order dated 15/03/2019 for a period of six months. The appeal was listed for hearing on out of turn basis on08/05/2019. The Revenue has also filed cross appeal against the impugned order of the CIT(A). Since the appeal of the Revenue was not 2 SA No.359/Mum/2019 consolidated for hearing, the appeal could not be taken up for hearing on the date fixed. The hearing of the appeal was adjourned from 08/05/2019 to 20/05/2019 and thereafter on 26/06/2019, 08/07/2019, 13/07/2019, 22/08/2019 and 12/09/2019. The appeal was adjourned from time to time for want of consolidation of appeal by the Revenue with that of the assessee. Now that the appeals have been consolidated, the Bench has fixed the date of hearing of the appeal on 16/10/2019. The delay in hearing of the appeal is not attributable to the assessee.
2. Shri A.B.Koli appearing on behalf of the Revenue fairly admitted that the appeal was not taken up for hearing as there was delay in consolidation of cross-appeal filed by the Revenue.
3. Both sides heard. After perusal of the appeal file, we observe that after the grant of stay by the Tribunal vide order dated 15/03/2019(supra), the appeal of the assessee could not be taken up hearing as the cross-appeal of the Revenue for the relevant assessment year was not consolidated with the appeal of the assessee. The delay in hearing of the appeal is not attributable to the assessee. Taking into consideration entirety of facts, the recovery of outstanding demand is stayed for a further period of six months or till the disposal of the appeal, whichever is earlier, on the same terms and conditions as stated in the original stay order dated 15/03/2019(supra) .
4. The stay application is allowed, as above.
Order pronounced in the open court in the presence of both the parties at the conclusion of hearing on Friday, the 13th day of September, 2019.
Sd/- Sd/-
(RAJESH KUMAR ) (VIKAS AWASTHY)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Mumbai, Dated 13/09/2019
Vm, Sr. PS(O/S)
3
SA No.359/Mum/2019
Copy of the Order forwarded to :
1. The Appellant ,
2. The Respondent.
3. The CIT(A)-
4. CIT
5. DR, ITAT, Mumbai
6. Guard file.
BY ORDER,
//True Copy//
(Dy./Asstt. Registrar)
ITAT, Mumbai