Gaurav Nijhara, New Delhi V. ITO WARD - 61(4), New Delhi

ITA 370/DEL/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0831 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 21-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: F R MEENA
• Keywords: Application of stay
• Section: 13; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIB UNAL DELHI BENCH: FRIDAY-A: NEW DELHI BEFORE, SHRI G. S. PANNU, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER S.A. NO.369/DEL/2020 ARISING OUT OF ITA NO.6 300/DEL/2017 (ASSESSMENT YEAR-2008-09) S.A. NO.370/DEL/2020 ARISING OUT OF ITA NO. 6301/DEL/2017 (ASSESSMENT YEAR-2009-10) S.A. NO.371/DEL/2020 ARISING OUT OF ITA NO. 6302/DEL/2017 (ASSESSMENT YEAR-2010-11) S.A. NO.372/DEL/2020 ARISING OUT OF ITA NO. 6303/DEL/2017 (ASSESSMENT YEAR- 2011-12) S.A. NO.373/DEL/2020 ARISING OUT OF ITA NO.6 304/DEL/2017 (ASSESSMENT YEAR-2014-15) S.A. NO.374/DEL/2020 ARISING OUT OF ITA NO. 484/DEL/2019 (ASSESSMENT YEAR-2015-16) BENTLY NEVADA LLC (FORMERLY KNOWN AS BENTLEY NEVADA INC.) BUILDING NO.10, 17 TH FLOOR TOWER-C, DLF CYBER CITY, GURGON, HARYANA-122 002 PAN:AADCB 8118J VS. DY. CIT CIRCLE-1(2)(2), INTERNATIONAL TAXATION, NEW DELHI. (APPELLANT) (RESPONDENT) 2 SA NOS.369 TO 374/DEL/2020 APPELLANT BY SH. SACHIT JOLLY, ADV. RESPONDENT BY SH. F.R. MEENA, SR.DR DATE OF HEARING 18.12.2020 DATE OF PRONOUNCEMENT 18.12.2020 ORDER PER SUDHANSHU SRIVASTAVA, JM: BY MEANS OF THESE STAY APPLICATIONS, THE ASSESSEE I S SEEKING GRANT OF STAYS FOR ASSESSMENT YEARS 2008-09 , 2009-10, 2010-11, 2011-12, 2014-15 & 2015-16. THE TOTAL TAX DEMAND, THE AMOUNT ALREADY PAID AND THE REMAINING OUTSTANDING D EMAND FOR THE CAPTIONED ASSESSMENT YEARS ARE AS UNDER: ASSESSMENT YEAR: TOTAL DEMAND AMOUNT ALREADY PAID OUTSTANDING DEMAND 2008 - 09 RS.14 , 62 , 78 , 643/ - RS.2 , 96 , 39 , 900/ - RS. 11 ,8 6 , 38 , 743 / - 2009 - 10 RS.15 , 92 , 90 , 924/ - RS.2 , 45 , 00 , 000/ - RS. 13 , 47 , 90 , 924/ - 2010 - 11 RS.7,45,76,365/ - RS.1,51,00,000/ - RS.5,24,76,365/ - 2011 - 12 RS.3,47,61,618/ - RS.7,50,00,000/ - RS.2,72,61,618/ - 2014 - 15 RS.11,19,11,144/ - RS.2,30,00,000/ - RS.8,89,11,144/ - 2015 - 16 RS.3,29,35,078/ - RS.65,87,100/ - RS.2,63,47,980/ - THE LD. AUTHORIZED REPRESENTATIVE SUBMITTED THAT TH E ASSESSEE HAS ALREADY DEPOSITED 20% TOTAL TAX DEMANDED IN ALL THE CAPTIONED 3 SA NOS.369 TO 374/DEL/2020 APPEALS AND THAT PRIMA FACIE THE ASSESSEES CASE ST OOD COVERED IN ALL THE CAPTIONED ASSESSMENT YEARS BY THE ORDER OF THE TRIBUNAL FOR ASSESSMENT YEARS 2002-03 TO 2006-07. THE LD. AUTHOR IZED REPRESENTATIVE ALSO SUBMITTED THAT IF THE ORDERS OF THE TRIBUNAL IN ASSESSEES OWN CASE FOR THE EARLIER ASSESSMENT YEARS , AS AFORESAID, WERE FOLLOWED THE ASSESSEE WOULD BE ENTITLED TO A NET REFUND. THE LD. AUTHORIZED REPRESENTATIVE PRAYED FOR A COMPLETE STAY OF THE OUTSTANDING DEMAND. 2.0 THE LD. SR. DEPARTMENTAL REPRESENTAT IVE (DR) OPPOSED THE COMPLETE STAY OF THE OUTSTANDING DEMAND. 3.0 WE HAVE HEARD THE RIVAL SUBMISSIONS AND HAVE ALSO PERUSED THE MATERIAL ON RECORD. IT IS VERY MUCH EVI DENT FROM THE CHART FILED BY THE AUTHORIZED REPRESENTATIVE THAT T HE ASSESSEE HAS ALREADY DEPOSITED 20% OF THE OUTSTANDING DEMAND IN ALL THE CAPTIONED ASSESSMENT YEARS. IN SUCH CIRCUMSTANCES, WITHOUT GOING INTO THE MERITS OF THE CASE, WE DEEM IT FIT TO GRAN T STAY OF THE OUTSTANDING DEMAND FOR ALL THE CAPTIONED ASSESSMENT YEARS FOR A PERIOD OF 180 DAYS OR THE DISPOSAL OF THE APPEALS WH ICHEVER OCCURS 4 SA NOS.369 TO 374/DEL/2020 EARLIER WITH THE CAVEAT THAT THE ASSESSEE SHALL NOT SEEK ANY UNDUE ADJOURNMENT WHEN THE APPEALS COME UP FOR HEARING, FA ILING WHICH THE STAYS GRANTED SHALL BE DEEMED TO HAVE BEEN VACA TED. 3.1 WE DIRECT THE REGISTRY TO FIX THE DATE OF HEARING OF THE APPEALS FOR 20TH JANUARY, 2021. AS THE DATE OF HEAR ING WAS ANNOUNCED IN OPEN COURT, THE ISSUANCE OF NOTICE IS HEREBY DISPENSED WITH. 4.0 IN THE FINAL RESULT, ALL THE STAY APPL ICATIONS STAND ALLOWED. ORDER PRONOUNCED ON 18/12/2020. SD/- SD/- (G.S.PANNU) (SUDHANSHU SRIVASTAVA) VICE PRESIDENT JUDICIAL ME MBER DATED: 18/12/2020 PK/PS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI