RAJESH OMPRAKASH AGRAWAL, THANE V. DCIT (CC) 4(3), MUMBAI

ITA 1198/MUM/2020

AI Insights

Vodafone Idea Ltd. sought an extension of stay for the assessment years 2009-10 to 2013-14, which was originally granted in 2014 and had been extended multiple times. The stay was initially granted due to pending appeals against the demands raised by the Income Tax Department. The Tribunal noted that the delays in hearing these appeals were not caused by Vodafone Idea Ltd. and acknowledged the absence of any change in circumstances since the last stay was granted. The Departmental Representative opposed the extension, but the Tribunal found merit in the assessee's request for an extension.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 299618 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: D
• Next Hearing Date: 01-02-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 18-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Application of stay; Extension of stay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JM AND SHRI PRASHANT MAHARSHI, AM SA No. 53/MUM/2023 (Arising in ITA no. 1121/Mum/2014 for A.Y. 2009-10) SA No. 56/MUM/2023 (Arising in ITA no. 1573/Mum/2015 for A.Y. 2010-11) SA No. 54/MUM/2023 (Arising in ITA no. 884/Mum/2016 for A.Y. 2011-12) SA No. 55/MUM/2023 (Arising in ITA no. 6671/Mum/20117 for A.Y. 2013-14) Vo d a f o n e I d e a L t d . 10 th F lo o r , B ir la C e n t u r io n , Ce n t u r y Mi l ls C o m p o u n d, Pa n d u r a n g Bu d h k a r Ma r g , W or li , Mu m b a i 4 0 0 0 3 0 Vs. DCIT, Circle 5(2)(1) Mumbai (Applicant) (Respondent) PAN No. AAACH5332B Assessee by : Shri Ninad Patade AR Revenue by : Shri Sonumendu Kumar DR Date of hearing: 28.04.2023 Date of pronouncement : 28.04.2023 O R D E R PER PRASHANT MAHARISHI, AM: 01. Assessee is seeking extension of stay already granted vide SA Nos.132 to 135/Mum/2022 for A.Ys. 2009-10 to 2013-14 vide order of ITAT dated 21 October 2022. 02. Assessee was originally granted stay of demand vide order dated 14 March 2014, which has been extended by various orders of ITAT for fourteen times. All these appeals of the assessee were posted for hearing on several occasions and now posted for hearing on 8 May 2023. The delays in disposal of these appeals are not on account of Page | 2 SA No. 53,54,55,56/Mum/2023 Vodafone Idea Ltd.; A.Y. 2009-10 to 11-12 & 13-14 any reason attributable to the assessee. These facts have also been taken on record by the earlier orders of the stay. 03. The learned Authorized Representative reiterated the above facts as stated in stay petition and therefore requested for extension of stay. 04. The learned Departmental Representative vehemently objected the same. 05. We have carefully considered the rival contentions, find that this application of stay of extension of stay deserves to be allowed as delay in disposal is not attributable to the assessee, and further there is no change in the facts and circumstances from the last stay granted. Accordingly, all these petitions stands allowed and the stay already granted is further extended by 180 days from the date of this order or disposal of appeal, whichever is earlier. Both the parties are directed to endeavor for hearing of these appeals on 8 May 2023. Accordingly, these stay petitions are allowed. 06. In the result, All Stay Applications of the assessee are allowed. Order pronounced in the open court on 28.04.2023. Sd/- Sd/- (VIKAS AWASHTY) (PRASHANT MAHARISHI) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Mumbai, Dated:28.04.2023 Sudip Sarkar, Sr.PS Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. BY ORDER, True Copy// Page | 3 SA No. 53,54,55,56/Mum/2023 Vodafone Idea Ltd.; A.Y. 2009-10 to 11-12 & 13-14 Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Mumbai