Income Tax Appellate Tribunal - Delhi
At&T Communication Services ... vs Dcit, New Delhi on 4 May, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: 'I-(1)' NEW DELHI
BEFORE SHRI N.K BILLAIYA, ACCOUNTANT MEMBER
&
SHRI LALIET KUMAR, JUDICIAL MEMBER
S.A. No.- 358/Del/2018
Arising Out of ITA No:- 354/Del/2017,
(Assessment Year: 2012-13)
AT & T Communication Services DCIT,
(India) P. Ltd., Vs. Circle-3(2),
Gurgaon New Delhi.
PAN No: AACCA8033E
APPELLANT RESPONDENT
Assessee by : Sh. Anubhav Rastogi (Adv.)
Revenue by : Sh. Kumar Pranav (Sr. D/R)
Date of Hearing : 04.05.2018.
Date of Pronouncement: 04/05/2018.
ORDER
PER: LALIET KUMAR, JUDICIAL MEMBER This present application is filed by the assessee for extension of stay granted on 3.11.2017 in SA No. 597/Del/2017 whereby the Coordinate Bench has held as under:-
2
SA No. 358/Del/2018.
AT & T Communication Services (India) P. Ltd.
"2. Record reveals that subsequently the appeal came up for hearing on three occasions namely on 25.07.2017, 05.09.2017 & 26.10.2017 but the matter was adjourned on 25.07.2017 because other appeals relating to the AY 2008-09 to 2011-12 involving similar grounds of appeal were pending, whereas on 05.09.2017 & 26.10.2017, the matter was adjourned because he Bench was not functioning. Ld. Counsel submits that the next date of hearing is yet to be notified. These facts are not in dispute. We, therefore, are inclined to extend the stay that was granted on 21.04.2017 for a further period of 180 days or till the disposal of the appeal whichever is earlier subject to the condition of the assessee cooperating with disposal of the matter on merits. The stay petition filed by the assessee is disposed off accordingly."
2. It has been brought to our notice that after 3.11.2017, the appeal could not be heard and the reasons not attributable to the assessee and as such the assessee has entitled to extension of the stay. The above said facts has not been disputed by the Ld. DR of the Revenue.
3. We are of the considered opinion that the assessee has made out the case for extension of stay accordingly, we deem it appropriate to extend the stay for further period of 6 months or till the disposal of the appeal whichever is earlier on the same terms and conditions mentioned in the extension of stay order dated 3.11.2017.
3
SA No. 358/Del/2018.
AT & T Communication Services (India) P. Ltd. Accordingly, the application of the stay allowed in terms of the above said direction.
Order pronounced in the open court on 04/5/2018 Sd/- Sd/-
(N.K BILLAIYA ) (LALIET KUMAR)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 04.05.2018
Pooja/-
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
ASSISTANT REGISTRAR
ITAT NEW DELHI