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Income Tax Appellate Tribunal - Delhi

Sopra Steria (India) Ltd., Noida vs Acit, Circle-22(2), New Delhi on 28 April, 2023

                                        1
                                                                   SA No. 189/Del/2023

             IN THE INCOME TAX APPELLATE TRIBUNAL
                   DELHI BENCH "I": NEW DELHI

      BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER
                           AND
            SHRI KUL BHARAT, JUDICIAL MEMBER

                              S.A. No. 189/Del/2023
                         ( In ITA No. 506/DEL/2021)
                         [Assessment Year: 2016-17


      M/s Steria (India) Limited,   Vs       ACIT, Circle-22(2),
      Building No. 4, Sea View SEZ,          New Delhi
      Plot No. 20-21, Sector 135,
      Gautam Budh Nagar,
      Noida-201304

      PAN- AAACX0385L
      APPLICANT                            RESPONDENT
      Assessee represented by        Sh. Neeraj Jain, Adv. &
                                     Sh. Himanshu Goel, CA
      Revenue represented by         Sh. Mrinal Kumar Das, Sr. DR
      Date of hearing                28.04.2023
      Date of pronouncement          28.04.2023
                                   ORDER

PER KUL BHARAT, JM:

Heard the learned Authorized Representatives of the respective parties.

2. The instant stay application has been preferred by the assessee, seeking extension of stay of the outstanding demand of Rs. 33,63,02,000/-. Earlier in this case stay of the outstanding demand had been granted vide order dated 21.01.2022 in S.A. No. 246/Del/2021 for a period of six months, which was subsequently extended vide orders dated 29.7.2022 & rendered in SA No. 226/Del/2022 for a period of 180 days and lastly, the stay of outstanding demand was extended vide 2 SA No. 189/Del/2023 order dated 27.01.2023 rendered in SA no. 56/Del/2023 for a further period of 90 days or till disposal of appeal which-ever is earlier.

3. It is submitted on behalf of the assessee that the appeal was listed for hearing on one single date during the extended stay period wherein adjournment was sought by the Department. He submitted that there is no delay on the part of the assessee in disposal of the appeal.

4. Learned DR could not rebut the aforesaid factual position.

5. Considering the above, we are inclined to extend the stay granted earlier for a further period of six months days from the date of this order or till disposal of appeal which-ever is earlier.

6. Stay application of the assessee is allowed as above.

Order pronounced in open court on 28th April, 2023.

      Sd/-                                                    Sd/-
(SHAMIM YAHYA)                                             (KUL BHARAT)
ACCOUNTANT MEMBER                                        JUDICIAL MEMBER
*MP*
Copy forwarded to:
   1. Appellant
   2. Respondent
   3. CIT
   4. CIT(Appeals)
   5. DR: ITAT
                                                           ASSISTANT REGISTRAR
                                                                ITAT, NEW DELHI