Income Tax Appellate Tribunal - Mumbai
Skoda Auto Volkswagen Group Sales India ... vs Dcit 1(3)(1), Mumbai on 18 October, 2019
1 SA No.407/Mum/2019 Arising out of ITA No.807/Mum/2016 Skoda Auto Volkswagen India Pvt.Ltd.
Assessment Year-2011-12 आयकर अपीलीय अिधकरण "जे" ायपीठ मुंबई म । IN THE INCOME TAX APPELLATE TRIBUNAL "J" BENCH, MUMBAI माननीय ी महावीर िसं ह, ाियक सद एवं माननीय ी मनोज कुमार अ वाल ,लेखा सद के सम ।
BEFORE HON'BLE SHRI MAHAVIR SINGH, JM AND HON'BLE SHRI MANOJ KUMAR AGGARWAL, AM S.A. No. 407/Mum/2019 [Arising Out of I.T.A. No.807/Mum/2016] ( नधा रणवष / Assessment Year: 2011-12) Skoda Auto Volkswagen India Private Limited DCIT-1(3)2 (Earlier known Volkswagen Group Sales India Private Mumbai. Limited amalgamated with Volkswagen India Private Limited, Now known as SKODA Auto Volkswagen बनाम/ India Private Limited) Vs. 4th Floor, Silver Utopia Cardinal Gracious Road, Chakala Andheri East, Mumbai-400 099. थायीले खासं . /जीआइआरसं . /PAN/GIR No. AACCV-4413-F (अपीलाथ /Appellant) : ( यथ / Respondent) अपीलाथ क ओर से/ Appellant by : Shri Bhaumik Goda, Ld.AR यथ क ओर से/Respondent by : Ms. Samatha Mullamudi, Ld. DR सन ु वाईक तार ख/ : 18/10/2019 Date of Hearing घोषणाक तार ख / : 18/10/2019 Date of Pronouncement 2 SA No.407/Mum/2019 Arising out of ITA No.807/Mum/2016 Skoda Auto Volkswagen India Pvt.Ltd.
Assessment Year-2011-12 आदे श / O R D E R 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.34.01 crores out of total demand of Rs.45.35 crores. The last of such extension was granted by the Tribunal vide SA No.201/Mum/2019 vide order dated 16/04/2019 for a period of 180 days and accordingly, the stay has already expired on 13/10/2019.
2. Drawing our attention to the stay petition, Ld. AR submitted that the erstwhile assessee namely Volkswagen Group Sales India Private Limited got amalgamated with Skoda Auto India Private Limited by scheme of amalgamation dated 20/09/2019 as sanctioned by NCLT. Accordingly, the assessee has already filed revised Form-36 reflecting aforesaid change.
3. Pleading for extension of stay, Ld. AR submitted that subsequent to last extension of stay, the quantum appeal came up for hearing on two occasions i.e. on 13/06/2019 and 01/10/2019. However, the matter got adjourned since assessee had filed application before competent authority for Mutual Agreement procedure [MAP] for year under consideration which was pending. The MAP proceedings would have material bearing on the disputed issues. In the above background, the Ld. AR pleaded for extension of stay. The Ld. DR opposed the extension and submitted that the assessee be directed to make further deposit.3 SA No.407/Mum/2019
Arising out of ITA No.807/Mum/2016 Skoda Auto Volkswagen India Pvt.Ltd.
Assessment Year-2011-12
4. After due consideration, the bench formed an opinion that on the stated facts and circumstances, the assessee deserves further extension of stay on existing terms. Accordingly, the stay is extended for a period of 180 days from the date of this order or till the disposal of quantum appeal, whichever is earlier. We order so. The conditions imposed in earlier stay orders including directions for expeditious disposal of appeal shall remain intact. The quantum appeal, as already fixed, shall come up for hearing on 24/12/2019.
5. The stay application stands allowed in terms of our above order.
Order pronounced in the open court on 18th October, 2019.
Sd/- Sd/-
(Mahavir Singh) (Manoj Kumar Aggarwal)
ाियक सद / Judicial Member लेखा सद / Accountant Member
मुंबई Mumbai; िदनां कDated : 18/10/2019 Sr.PS:-Jaisy Varghese 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 4 SA No.407/Mum/2019 Arising out of ITA No.807/Mum/2016 Skoda Auto Volkswagen India Pvt.Ltd.
Assessment Year-2011-12 आदे शानुसार/ BY ORDER, उप/सहायकपंजीकार (Dy./Asstt.Registrar) आयकरअपीलीयअिधकरण, मुंबई / ITAT, Mumbai.