Ritu Arora, Delhi V. ITO ward-34(2), New Delhi

ITA 352/DEL/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1342 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 20-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Application of stay; Extension of stay
• Section: 201; 13; 6

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY-A NEW DELHI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER THROUGH VIDEO CONFERENCING S.AS. NO.352 & 353/DEL/2020 ARISING OUT OF I.T .A S . NO. 46/ DEL/20 1 9 & 1245/DEL/2 014 ASSESSMENT YEAR S : 201 5 - 1 6 & 2012 - 13 MOTOROLA SOLUTIONS INC., C/O DELOITTE HASKINS & SELLS LLP, 7 TH FLOOR, BUILDING NO.10, TOWER B, DLF CYBERCITY COMPLES, DLF PHASE-II, GURGAON, HARYANA. V. DCIT (INTERNATIONAL TAXATIONA), CIRCLE-GURGAON, HARYANA. TAN/PAN: AACCM7668M (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI VISHAL KALRA, ADV. RESPONDENT BY: SHRI BHAGWATI CHARAN, SR.D.R. DATE OF HEARING: 11 12 2020 DATE OF PRONOUNCEMENT: 11 12 2020 O R D E R PER AMIT SHUKLA, JUDICIAL MEMBER: BY WAY OF AFORESAID STAY APPLICATION, THE APPLICANT - ASSESSEE SEEKS FOR EXTENSION OF STAY OF DEMAND, WHI CH WAS GRANTED EARLIER BY THE TRIBUNAL. 2. BEFORE US, LD. COUNSEL SUBMITTED THAT DEMAND AFT ER ADJUSTMENT OF PREPAID TAXES WAS AT RS.91,89,617/- O UT OF TOTAL DEMAND OF 3,68,72,634/- FOR THE ASSESSMENT YEAR 201 4-15; AND IN SO FAR AS DEMAND OF RS.17,91,46,495/- FOR THE AS SESSMENT YEAR 2012-13, ALREADY ADJUSTMENT OF RS. 5.3 CRORES HAS BEEN MADE AND ONLY RS.15 CRORES OF AMOUNT IS BEING DISPU TED BEFORE S.AS. NO.352 & 353/DEL/2020 2 THE TRIBUNAL. HE FURTHER SUBMITTED THAT BY AND LARG E THE ISSUES ARE COVERED BY THE EARLIER ORDERS OF THE TRIBUNAL F OR THE ASSESSMENT YEARS 2007-08 AND 2008-09 WHICH HAS BEEN MENTIONED IN THE EARLIER STAY ORDER. HE FURTHER INF ORMED THAT HEARING OF THE APPEAL IS NOW FIXED ON 12 TH JANUARY, 2021, AND THEREFORE, STAY GRANTED EARLIER SHOULD BE FURTHER E XTENDED FOR A FURTHER PERIOD OF SIX MONTHS. 3. ON THE OTHER HAND, LD. DR SUBMITTED THAT THE ASS ESSEE SHOULD BE DIRECTED TO PAY SOME MORE AMOUNTS. 4. AFTER CONSIDERING THE AFORESAID SUBMISSIONS AND LOOKING TO THE PRIMA FACIE CASE, ASSESSEE WAS GRANTED STAY OF BALANCE OUTSTANDING DEMAND. FURTHER, LOOKING TO THE FACT TH AT ALREADY 70% OF THE DEMAND STANDS PAID FOR THE ASSESSMENT YE AR 2014- 15; AND 30% FOR THE ASSESSMENT YEAR 2012-13 AND THE RE IS NO FAULT ON THE PART OF THE ASSESSEE TO CONDUCT THE AP PEALS, THEREFORE, STAY GRANTED EARLIER IS EXTENDED FOR FUR THER PERIOD OF SIX MONTHS OR TILL PASSING OF THE ORDER, WHICHEVER IS EARLIER. BOTH THE PARTIES INFORMED IN THE OPEN COURT THROUGH VIDE O CONFERENCING. ACCORDINGLY, STAY APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED. 5. IN RESULT, BOTH THE STAY APPLICATIONS OF THE ASS ESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH DECEMBER, 2020 SD/- SD/- [G.S. PANNU] [AMIT SHUKLA] VICE PRESIDENT JUDICIAL MEMBER DATED: 11 TH DECEMBER, 2020 PRABHAT