Income Tax Appellate Tribunal - Mumbai
Vodafone Idea Ltd. (Earlier Known As ... vs Addl. Cit ,Rang -1 (Now Dcit , Cir- ... on 15 July, 2022
आयकर अपील य अ धकरण
मंब
ु ई पीठ "आई "
ी वकास अव थी, या यक सद य एवं
ी अमरजीत "संह, लेखाकार सद य के सम&
IN THE INCOME TAX APPELLATE TRIBUNAL
MUMBAI BENCH "I", MUMBAI
BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER &
SHRI AMARJIT SINGH, ACCOUNTANT MEMBER
S.A NO.88/MUM/2022
[ Arising out of ITA NO.216/CHD/2022 (A.Y.2006-07)]
Vodafone Idea Ltd.
(Earlier known as Vodafone India Limited which
Now stands merged in Vodafone Idea Limited)
10th Floor, Birla Centurion, Century Mills Compound,
Pandurang Budhkar Marg,
Worli, Mumbai 400 030.
PAN: AAACH-5332-B ...... 'ाथ( /Applicant
बनाम Vs.
The Additional Commissioner of Income Tax,
Range-1, Chandigarh,
Now transferred to the Dy. Commissioner of
Income Tax, Circler 5(2)(2), Mumbai.
Mumbai ..... ' तवाद /Respondent
'ाथ( +वारा/ Applicant by : Sh. Ketan K. Ved
' तवाद +वारा/Respondent by : Ms. Vranda U. Matkari Sr. AR
सन
ु वाई क, त थ/ Date of hearing : 15/07/2022
घोषणा क, त थ/ Date of pronouncement : 15/07/2022
आदे श/ ORDER
PER VIKAS AWASTHY, JM:
The assessee has filed present application seeking extension of stay of recovery of outstanding demand for assessment year 2006-07.
2. Shri Ketan Ved appearing on behalf of the assessee submitted that the benefit of stay of recovery of outstanding demand was last allowed to the assessee by the 2 S.A NO.88/MUM/2022, A.Y.2006-07 Tribunal in SA No.1/Mum/2022 vide order dated 14/01/2022. After the extension of stay the appeal was listed for hearing on 07/03/2022. On the said date Bench did not function and hence, the appeal was adjourned to 04/04/2022. On 04/04/2022 the assessee's appeal and the cross appeal by the Revenue for assessment year 2005-06 were heard at length and the arguments concluded on 6th April, 2022. On 07/4/2022 appeal of the assessee for assessment year 2006-07 was adjourned to 04/07/2022 by the Bench. On the said date the Bench did not function and the appeal was listed for hearing on 06/7/2022. On the said date Bench adjourned the hearing of appeal to 05/09/2022. Thus, the delay in hearing of the appeal is not attributable to the assessee. The ld. Authorized Representative of assessee in the light of facts narrated above prayed for extension of stay.
3. Ms. Vranda Matkari representing the Department endorsed the sequence of events as narrated by ld. Authorized Representative of the assessee. However, the ld. Departmental Representative submitted the benefit of stay may be extended to the assessee subject to payment of some more outstanding demand.
4. Both sides heard. After considering the records we are satisfied that delay in disposal of appeal is not attributable to the assessee. Consequently, the assessee's prayer for extension of stay is accepted. The recovery of outstanding demand is stayed for a further period of 180 days from the date of this order or till the disposal of appeal, whichever is earlier.
5. In the result, stay application by assessee is allowed.
Order pronounced in the open Court on Friday the 15th day of July, 2022.
Sd/- Sd/-
(AMARJIT SINGH) (VIKAS AWASTHY)
लेखाकार सद य/ACCOUNTANT MEMBER या यक सद य/JUDICIAL MEMBER
मुंबई/ Mumbai, 0दनांक/Dated 15/07/2022 Vm, Sr. PS(O/S) 3 S.A NO.88/MUM/2022, A.Y.2006-07 त ल प अ े षतCopy of the Order forwarded to :
1. अपीलाथ(/The Appellant ,
2. ' तवाद / The Respondent.
3. आयकर आय3 ु त(अ)/ The CIT(A)-
4. आयकर आय3 ु त CIT
5. वभागीय ' त न ध, आय.अपी.अ ध., मब ु ई ं /DR, ITAT, Mumbai
6. गाड: फाइल/Guard file.
BY ORDER, //True Copy// (Dy./Asstt. Registrar) Sr.Private Secretary ITAT, Mumbai