Airbnb Payments India Private Ltd., ... vs Tpo 1(3)(1), Delhi on 14 October, 2022

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Income Tax Appellate Tribunal - Delhi

Airbnb Payments India Private Ltd., ... vs Tpo 1(3)(1), Delhi on 14 October, 2022

Bench: G.S. Pannu

        IN THE INCOME TAX APPELLATE TRIBUNAL,
               DELHI BENCH: 'I' NEW DELHI

       BEFORE SHRI G.S. PANNU, HON'BLE PRESIDENT
                          AND
          SHRI SAKTIJIT DEY, JUDICIAL MEMBER

                     S.A. No.339/Del/2022
              [Arising out of ITA No.409/Del/2022]
                    Assessment Year: 2017-18

M/s. Airbnb Payments India Vs. TPO- 1(3)(1),
Pvt. Ltd.,                     Delhi
Level 9, Spaze I Tech Park,
A1 Tower, Sector-49,
Sohna Road,
Gurugram,
PAN :AANCA6203B
           (Applicant)                (Respondent)

              Applicant by     Sh. S.S. Tomar, Advocate
                               Sh. Ankit Sahni, Advocate
              Respondent by    Sh. Sanjay Kumar, Sr. DR

                       Date of hearing               14.10.2022
                       Date of pronouncement         14.10.2022

                             ORDER


PER SAKTIJIT DEY, JM:

Captioned application has been filed by the assessee seeking extension of stay on recovery of outstanding demand pertaining to assessment year 2017-18.

S.A. No.339/Del/2022

AY: 2017-18

2. We have heard Sh. S. S. Tomar, learned counsel appearing for the assessee and Sh. Sanjay Kumar, learned Senior Departmental Representative.

3. On going through the facts and materials on record it is observed, vide order dated 08.04.2022 passed in SA No. 78/Del/2022, the Tribunal had directed the assessee to deposit an amount of Rs.1 crore on or before 30.04.2022 as a condition for stay on recovery of the balance outstanding demand. It is a fact on record that the assessee has complied with the aforesaid direction of the Tribunal. It is further observed, though, an early hearing of the corresponding appeal was granted to the assessee, however, the cause for non-disposal of the appeal cannot be attributed to the assessee. We are informed that now the appeal is fixed for hearing on 15.12.2022. Since, there is no change in the materials facts based on which stay was earlier granted to the assessee, we are inclined to extend the stay on recovery of outstanding demand for a further period of 180 days from the date of this order or till the disposal of the corresponding appeal, whichever is earlier.

4. In the result, stay application is allowed.

2|Page S.A. No.339/Del/2022 AY: 2017-18 Order pronounced in the open court on 14th October, 2022 Sd/- Sd/-

         (G.S. PANNU)                           (SAKTIJIT DEY)
          PRESIDENT                            JUDICIAL MEMBER

Dated: 14th October, 2022.
RK/-
Copy forwarded to:
1.     Appellant
2.     Respondent
3.     CIT
4.     CIT(A)
5.     DR

Asst. Registrar, ITAT, New Delhi

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Income Tax Appellate Tribunal - Delhi