Income Tax Appellate Tribunal - Mumbai
Vodafone India Services P.Ltd, Mumbai vs Dcit Cir 3(3)(2), Mumbai on 4 May, 2018
SA No.287/Mum/2018 Arising out of ITA No.1119/Mum/2016 Vodafone India Services Private Limited Assessment Year-2011-12 आयकर अपीलीय अिधकरण "के"
ायपीठ मुंबई म ।
IN THE INCOME TAX APPELLATE TRIBUNAL "K" BENCH, MUMBAI ी श जीत दे , ाियक सद एवं ी मनोज कुमारअ वाल, ले खा सद के सम । BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM Stay Application No. 287/Mum/2018 [Arising Out of I.T.A. No. 1119/Mum/2016] ( नधा रणवष / Assessment Year: 2011-12) Vodafone India Services Private Limited Deputy Commissioner of Income [formerly known as 3 Global Services Private Limited] TaxCircle-3(3)(2) India bulls Finance Centre, 1201 बनाम/ Mumbai 12th Floor, Tower-1,Senapati Bapat Road Vs. Elphinstone (West),Mumbai-400 013 थायीले खासं . /जीआइआरसं . /PAN/GIR No. AAACZ-1849-D (अपीलाथ /Appellant) : ( यथ / Respondent) अपीलाथ क ओरसे/ Appellant by : Mrunal Parekh, Ld.AR यथ क ओरसे/Respondentby : M.C.Omi Ningshen, Ld. DR सनु वाईक तार!ख/ : 04/05/2018 Date of Hearing घोषणाक तार!ख / : 04/05/2018 Date of Pronouncement आदे श / O R D E R Per Manoj Kumar Aggarwal (Accountant Member):-
1. By way of this Stay Application for Assessment Year [AY] 2011-12, the assessee seeks extension of stay of outstanding demand of Rs.373.88 2 SA No.287/Mum/2018 Arising out of ITA No.1119/Mum/2016 Vodafone India Services Private Limited Assessment Year-2011-12 crores. The original stay was granted by the Tribunal vide order dated 18/03/2016 which has been extended further from time to time. The last of such extension has been granted vide SA No.80/Mum/2018 dated 09/02/2018 for a period of earlier of three months or till the disposal of the appeal by the Tribunal. Accordingly, the stay is expiring on 08/05/2018.
2. The Ld. Authorised Representative for Assessee [AR], while praying for extension of stay of recovery of balance outstanding demand, pointed out that subsequent to last extension of stay, the appeal was fixed for hearing on 23/04/2018 where the matter could not be take up due to paucity of time and the appeal was adjourned for hearing on 30/07/2018 and therefore, the stay may be extended. Per Contra, Ld. DR pointed out that the quantum appeal of the assessee for AY 2012-13 on the same issue has been decided against the assessee by Ahmadabad Tribunal and therefore, the assessee may be directed make further payment before seeking extension of stay.
3. We have carefully heard the rival contentions. Without delving into the merits of the case, we find that initially the stay was granted to the assessee on certain conditions which has been fulfilled by the assessee and therefore, the stay was further extended from time to time. We also know that there is no change in facts and circumstances on the basis of which the stay was initially granted to the assessee and the factual matrix establishes that delay in disposal of quantum appeal is not attributable to the conduct of the assessee. Keeping in view the same, we are inclined to 3 SA No.287/Mum/2018 Arising out of ITA No.1119/Mum/2016 Vodafone India Services Private Limited Assessment Year-2011-12 extend the stay and accordingly the stay is extended up-to 31/10/2018 or till the disposal of the appeal by the Tribunal, whichever is earlier. The conditions as imposed by the earlier stay orders shall remain intact.
4. In the result, the stay application stand allowed in terms of our above order.
Order pronounced in the open court on 04th May, 2018.
Sd/- Sd/-
(Saktijit Dey) (Manoj Kumar Aggarwal)
ाियक सद / Judicial Member लेखा सद / Accountant Member
मुंबई Mumbai; िदनां कDated : 04.05.2018 Sr.PS:-Thirumalesh आदे श की ितिलिप अ ेिषत/Copy of the Order forwarded to :
1. अपीलाथ"/ The Appellant
2. #$थ"/ The Respondent
3. आयकरआयु (अपील) / The CIT(A)
4. आयकरआयु / CIT- concerned
5. िवभागीय#ितिनिध, आयकरअपीलीयअिधकरण, मुंबई/ DR, ITAT, Mumbai
6. गाड+ फाईल / Guard File आदे शानुसार/ BY ORDER, उप/सहायकपंजीकार (Dy./Asstt.Registrar) आयकरअपीलीयअिधकरण, मुंबई / ITAT, Mumbai