Income Tax Appellate Tribunal - Mumbai
Vodafone India Services P.Ltd, Mumbai vs Dcit Cir 3(3)(2), Mumbai on 11 August, 2020
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IN THE INCOME TAX APPELLATE TRIBUNAL "J" BENCH MUMBAI
BEFORE SHRI MAHAVIR SINGH, VP
&
SHRI MANOJ KUMAR AGGARWAL, AM
SA No. 117/Mum/2020
(Arising Out of ITA No.1119/Mum/2016)
&
SA No.111/Mum/2020
(Arising out of ITA No.7708/Mum/2019)
Vodafone India Services Limited Asst. Commissioner of Income Tax
Mumbai (Formerly known as 3 Vs. Circle, 8(3)(2), Mumbai
Global Services Pvt. Ltd.,)
Assessee By S/Shri JD Mistry, Mrunal Parekh,
Ms. Fereshte Sethna,
Revenue by S/shri Mahesh Shah, CIT DR
Brijendra Kumar, AO
Date of Hearing 13.03.2020
INTERIM ORDER
Although these stay petitions were heard in detail on 13.03.2020 but
the order could not be passed, firstly, since Vice president one of us i.e.
Shri Mahavir Singh, Vice President Chennai Zone, was on official tour to
Chennai from 16.03.2020 to 20.03.2020. After coming back from Chennai,
due to Covid-19 pandemic, the staff was not attending office and lockdown
was imposed with effect from 25th March, 2020.
In these stay petitions vide order dated 06.03.2020, the Tribunal has
already granted interim relief to assessee, restraining the department that
till the next date of hearing, no recovery proceedings shall be initiated
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against the assessee. The relevant order passed by Tribunal read as
under: -
"
ORDER SHEET
IN THE INCOME TAX APPELLATE TRIBUNAL "B", BENCH MUMBAI
BEFORE SHRI MAHAVIR SINGH, VP
&
SHRI M. BALAGANESH, AM
SA No. 117/Mum/2020
(Arising out of ITA No.1119/Mum/2016)
& SA No.111/Mum/2020
(Arising out of ITA No.7708/Mum/2019)
Vodafone India Services Limited, Mumbai
(Formerly known as 3 Global Services Pvt. Ltd/,
Vs.
Asst. Commissioner of Income Tax- 8(3)(2), Mumbai
Date of Hearing: 06/03/2020
Assessee by: Shri J.D. Mistry
Revenue by: Shri Akhtar Ansari
6th March 2020
At the time of hearing of stay petition, the ld. DR present in the Court
filed a letter dated 05/03/2020 addressed by the Joint Commissioner of
Income Tax (OSD-8)(3)(2), Mumbai addressed to CIT DR, ITAT Mumbai
that Shri Mahesh Shah, CIT (IT & TP) has been appointed as Special CIT
DR to argue the above mentioned stay petitions on behalf of the
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department. Since, Shri Mahesh Shah was out of town, the revenue sought
for an adjournment of the said case. Accordingly, the stay petitions are
adjourned to 13/03.2020 with a direction to the revenue that till such date
no recovery proceedings shall be initiated on the assessee. The Ld. DR
present in the court is also directed to inform the same to the Jurisdictional
Assessing Officer. The case is adjourned to 13/03/2020.
Sd/- Sd/-
(M. Balaganesh) (Mahavir Singh)
Accountant Member Vice President"
The position is continuing till date. In the wake of lockdown caused by
Covid-19 Pandemic, Hon'ble Bombay High Court has time and again
extended the interim orders and in last such order, all the interim orders
have been extended till 31st August, 2020. The relevant order is as follows:
"
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
WRIT PETITION URGENT 2 OF 2020
(TO BE NUMBERED SUBSEQUENTLY)
COURT ON ITS OWN MOTION
IN RE: Extension of Interim Orders
CORAM:
Hon'ble the Chief Justice
Hon'ble Shri Justice A.A. Sayed
Hon'ble Shri Justice S.S. Shinde
And
Hon'ble Shri Justice K.K. Tated
P.C.:
ORDER
JULY 15, 2020
1. Since this Bench last assembled on June 15, 2020, the situation arising out of the pandemic is yet to improve. To serve the ends of justice, the interim order initially 4 passed on March 26, 2020, subsequently extended by orders dated April 15, 2020 and June 15, 2020 and operative till today, shall stand extended till August 31, 2020, if not directed otherwise in the meanwhile, on the same terms.
2. The protection granted by the order dated June 15, 2020 in respect of the order(s) or decree(s), referred to in paragraph 2 thereof, shall also remain in abeyance till August 31, 2020, unless directed otherwise.
3. This order be published on the official website of this Court and its copy shall also be forwarded to all concerned.
Hon'ble the Chief Justice Hon'ble Shri Justice A.A. Sayed Hon'ble Shri Justice S.S. Shinde Hon'ble Shri Justice K.K. Tated"
In view of the above position, the relief granted to the assessee vide order sheet entry dated 06/03/2020 shall continue. The revenue is directed not to initiate any recovery proceedings till 04.09.2020, as both these stay petitions will come up for fresh hearing on 04.09.2020.
Sd/- Sd/-
(MANOJ KUMAR AGGARWAL) (MAHAVIR SINGH)
ACCOUNTANT MEMBER VICE PRESIDENT
Mumbai, Dated: 11.08.2020