Income Tax Appellate Tribunal - Mumbai
Ebay Singapore Services Pvt. Ltd., ... vs Dcit (It) 2(2)(1), Mumbai on 19 July, 2024
| आयकर अपीलीय अिधकरण ायपीठ, मुंबई |
IN THE INCOME TAX APPELLATE TRIBUNAL
"I" BENCH, MUMBAI
BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER
&
SHRI RAJ KUMAR CHAUHAN, HON'BLE JUDICIAL MEMBER
S.A. No. 75/Mum/2024
Assessment Year: 2019-20
eBay Singapore Services Private Deputy Commissioner of Income
Limited Vs Tax,(International Taxation),
1, Temasek Avenue Circle - 2(2)(1), Mumbai
#14-01, Millenia Tower
Singapore - 039192
[PAN: AAECE0650P]
अपीलाथ / (Appellant) यथ / (Respondent)
Assessee by : Shri Poras Kaka (virtually present) & Shri Manish
Kanth (Physically appeared)
Revenue by : Shri H.M. Bhatt, Sr. D/R
सुनवाई की तारीख/ Date of Hearing : 19/07/2024
घोषणा की तारीख / Date of Pronouncement: 19/07/2024
आदे श/O R D E R
PER NARENDRA KUMAR BILLAIYA, AM:
By way of the captioned stay application, the applicant/assessee seeks for extension of stay granted earlier by the Tribunal vide order dt. 12/01/2024 in S.A. No. 02/Mum/2024.
2. Before us it has been brought to our notice that subsequent to the earlier stay order, the appeal was listed for hearing on 15/02/2024 and 17/04/2024 but on both the occasions, the D/R sought adjournment and the appeal could not be heard for no fault of the assessee.
S.A. No. 75/Mum/2024 23. We have carefully perused the impugned order sheet entries. We find that the revenue is seeking adjournment as the issues in the appeal is related to Hon'ble Madras High Court's judgment in the case of M/s. Roca Bathroom Products Private Limited, which litigation is sub judice before the Hon'ble Supreme Court with a direction to the lower appellate courts, not to entertain/adjudicate till the matter is disposed off by the Hon'ble Supreme Court.
4. Since the appeal could not be heard and there is no fault on the part of the assessee and considering the circumstances, we are inclined to extend the stay for a further period of six (6) months or till passing of the order whichever is earlier.
5. In the result, the stay application is allowed.
Order pronounced in the Court on 19th July, 2024 at Mumbai.
Sd/- Sd/- (RAJ KUMAR CHAUHAN) (NARENDRA KUMAR BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated 19/07/2024 *SC SrPs S.A. No. 75/Mum/2024 3
आदे श की ितिलिप अ ेिषत/Copy of the Order forwarded to :
1. अपीलाथ / The Appellant
2. थ / The Respondent
3. संबंिधत आयकर आयु ! / Concerned Pr. CIT
4. आयकर आयु ! (अपील)/ The CIT(A)-
5. िवभागीय ितिनिध ,आयकर अपीलीय अिधकरण, मुंबई /DR,ITAT, Mumbai,
6. गाड% फाई/ Guard file.
आदे शानुसार/ BY ORDER, TRUE COPY Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Mumbai