Income Tax Appellate Tribunal - Mumbai
Dhl Logistics P.Ltd, vs Dcit Rg 9(3)(1), on 7 April, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL "K" BENCH, MUMBAI
BEFORE SHRI B.R. BASKARN, ACCOUNTANT MEMBER AND SHRI PAWAN
SINGH JUDICIAL MEMBER
SA No. 244/M/2017 (AY 2010-11)
In
ITA No. 1030/M/2015
DHL Logistics Private Limited DCIT 9(3)(1),
201A, Silver Utopia, Cardinal Gracias Mumbai.
Road, Andheri (East), Mumbai-400099.
Versus
PAN No. AAACM6824H
Applicant Respondent
Applicant by Shri Madhur Agarwal (AR)
Respondent by Shri Rajesh Kumar Yadav -DR
Date of hearing: 07/04/2017
Date of order: 07/04/2017
ORDER
PER PAWAN SINGH, JUDICIAL MEMBER:
1. The present Stay Application (S.A) is filed by assessee for extension of stay granted on 07.10.2016. The stay initially granted on 22.04.2016 which was further extended vide order dated 07.10.2016 for six month or till the disposal of the appeal, whichever is earlier.
2. The ld. AR of the assessee submitted that the stay granted on 07.10.2016 has expired on 05.04.2017. It was further argued that after passing of the order of extension of stay the case was fixed on 05.12.2016. On 05.12.2016, ld. DR sought adjournment and the case was re-scheduled for 28.12.2016 which got further re- scheduled on 10.01.2017 due to non-functioning of 'K' bench. Again on 10.01.2017 ld. DR sought adjournment and matter was finally re-scheduled to 13.04.2017. The ld. AR for the assessee submitted that the stay granted by the Tribunal has expired on 05.04.2017 and the appeal is now fixed on 13.04.2017. The Ld. AR submitted that the delay in disposal is not attributed on the part of assessee or his representative which can be ascertained from the order-sheet of the appeal.
2 S.A No. 244/M/17- DHL Logistics Private Limited
3. The ld. AR prayed for extension of stay for another six month or the disposal of appeal whichever is earlier. On the other hand, ld. DR has not disputed the adjournment availed by ld. DR on various occasion. However, it is submitted by ld. DR that adjournment was availed by ld. DR concerned for valid and sufficient reasons.
4. We have considered the rival contention of the parties and perused the order-sheet of ITA No. 1030/Mum/2015. The ITA No. 1030/Mum/2015 is now fixed for 13.04.2017. We have further noticed that the hearing of the main appeal was postponed due to the one reason or the other. However, there is no delay attributed on the part of assessee, considering the facts and circumstances of the case, the stay granted vide order dated 22.04.2016, which was extended on 07.10.2016 and has expired on 05.04.2017 is further extended for another six months or till the disposal of appeal, whichever is earlier. It is made clear that assessee shall not seek adjournment without any cogent reason and shall make all endeavour for early disposal of appeal.
5. With the above observations, the application of assessee is allowed.
Order pronounced in the open court on 07th Day of April 2017 Sd- Sd-
(B.R. BASKARAN) (PAWAN SINGH)
ACCOUNTANT MEMBER JUDICIAL MEMBER
मब
ंु ई Mumbai; दनांक Dated 07/04/2017
S.K.PS
आदे शक त ल पअ े षत/Copy of the Order forwarded to :
1. The Appellant
2. The Respondent.
3. The CIT(A), Mumbai.
4. CIT DR, ITAT, Mumbai
5. BY ORDER,
6. Guard file.
//True Copy/ (Asstt.Registrar)