DCIT, Central Circle-26, New Delhi V. KDS Corporation Pvt. Ltd., Delhi

ITA 38/DEL/2020

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7095 (ITAT-DELHI)
• Duration Of Justice: 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2020
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 02-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAKHI VIMAL SENIOR
• Assessee Lawyers: PRIYA TANDON S

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH FRIDAY : NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER STAY NO.38/DEL/2020 (IN ITA NO.5638/DEL./2018) (ASSESSMENT YEAR : 2011-12) STAY NO.39/DEL/2020 (IN ITA NO.5639/DEL./2018) (ASSESSMENT YEAR : 2012-13) M/S BOMBARDIER TRANSPORTATION GMBH, VS. DCIT, CIRC LE 1(1)(2), NOVOTEL PULMAN COMMERCIAL TOWER, (INTERNATIONAL TAXATION), 3 RD FLOOR, AEROCITY, NEW DELHI. NEW DELHI 110 037. (PAN : AADCB4031C) (APPLICANT) (RESPONDENT) APPLICANT/ASSESSEE BY : SHRI HARPREET SINGH AJMANI & MS. PRIYA TANDON, ADVOCATES REVENUE BY : MS. RAKHI VIMAL, SENIOR DR DATE OF HEARING : 31.01.2020 DATE OF ORDER : 31.01.2020 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : HEARD :- APPLICANT, M/S BOMBARDIER TRANSPORTATION GMBH (HEREINAFTER REFERRED TO AS THE ASSESSEE), B Y MOVING PRESENT APPLICATION UNDER RULE 35A OF ITAT RULES, 1963, HAS SOUGHT TO EXTEND THE OPERATION OF STAY ORDERS BOTH DATED 26.0 7.2019, VIDE WHICH DEMAND RAISED BY THE REVENUE WAS STAYED AS PE R THE STAY NOS.38 & 39/DEL./2020 2 DIRECTIONS MENTIONED THEREIN, ON THE GROUND THAT TH E DELAY IN DISPOSAL OF THE APPEAL FILED BY THE ASSESSEE IS NOT ATTRIBUTABLE TO THE ASSESSEE. 2. KEEPING IN VIEW THE AVERMENTS MADE IN THE APPLIC ATION UNDER CONSIDERATION, WHICH GOT DULY CORROBORATED FR OM THE ORDERS OF HEARING RECORDED BY THE HONBLE BENCH HAVING NOT BEEN CONTROVERTED BY THE LD. DR, THE DELAY IN DISPOSAL O F APPEAL IS NOT ATTRIBUTED TO THE APPELLANT, IN ANY MANNER WHATSOEV ER AND, AS SUCH, WE ARE OF THE OPINION THAT THE APPLICATION UNDER CO NSIDERATION IS LIABLE TO BE SUCCEEDED. CONSEQUENTLY, THE STAY ORD ER DATED 26.07.2019 (SUPRA) IS ORDERED TO BE FURTHER EXTEND ED FOR SIX MONTHS OR TILL THE APPEAL IS DISPOSED OF WHICHEVER IS EARLIER SUBJECT TO THE RIDER THAT ASSESSEE SHALL NOT DELAY THE DISP OSAL OF APPEAL IN ANY MANNER OTHERWISE STAY GRANTED SHALL BE VACATED. ORDER PRONOUNCED IN OPEN COURT ON THIS 31 ST DAY OF JANUARY, 2020 AFTER THE CONCLUSION OF THE HEARING. SD/- SD/- (N.K. BILLAIYA) (KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 31 ST DAY OF JANUARY, 2020 TS STAY NOS.38 & 39/DEL./2020 3 COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT (A) 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.