Mitsubishi Hitachi Power Systems India Pvt. Ltd., Delhi V. DCIT, Circle- 16(2), New Delhi

ITA 503/DEL/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3391 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I1
• Assessment Year: 2013-2014
• Appeal Filed On: 23-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROBIN RAWAL
• Keywords: Application of stay; Extension of stay

Judgement Text

PAGE | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY : NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER SA NO. 503/DEL/2019 (IN ITA NO. 1245/DEL/2017) (ASSESSMENT YEAR: 2012 - 13 ) MOTOROLA SOLUTIONS INDIA PVT. LTD, 415/2, MEHRAULI GURGAON ROAD, GURAON PAN: AAACM9343D VS. DCIT, GURGAON (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI VISHAL KALRA, ADV SHRI ANKIT SOHNI, ADV REVENUE BY: SHRI ROBIN RAWAL, SR. DR DATE OF HEARING 26/04 / 201 9 DATE OF PRONOUNCEMENT 26 / 04 / 2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1 . ASSESSEE HAS FILED THE APPLICATION FOR EXTENSION OF THE EARLIER STAY GRANTED OF THE OUTSTANDING DEMAND OF INR 1 26095750/ AS PER THE STAY APPLICATION NUMBER 503/DEL/2019 FOR ASSESSMENT YEAR 2012 13 STATING THAT THE ORIGINAL STAY WAS GRANTED TO THE ASSESSEE AS PER ORDER DATED 24/03/2017 WHERE THE ASSESSEE WAS DIRECTED TO DEPOSIT INR 30,000,000 AGAINST THE TOTAL OUTSTANDING DEMAND OF INR 1 56095750/ AND THE BALANCE DEMAND OF INR 1 26095750 WAS KEPT IN ABEYANCE IN ITA NUMBER 1245/DEL/2017 FILED ON 2 ND OF MARCH 2017. IT IS FURTHER STATED THAT THE STAY HAS FURTHER BEEN EXTENDED FROM TIME TO TIME ON 3 DIFFERENT OCCASIONS AND THE LAST STAY ORDER DATED 18/10/2018 ALSO RECORDS THE ABOVE FACT WHICH IS PLACED AT ANNEXURE 7 OF THE STAY PETITION. THE STAY PETI TION ALSO STATE THAT CASE OF THE ASSESSEE HAS BEEN FIXED FOR HEARING FOR 18 TIMES AND THERE IS NO FAULT ON THE PART OF THE ASSESSEE IN DISPOSAL OF THESE APPEALS. IT IS FURTHER STATED THAT THIS APPEAL IS NOW LISTED FOR HEARING ON 07/05/2019 AND THE STAY OF DEMAND IS EXPIRING ON 18/04/2019 THEREFORE THERE IS A PRAYER FOR EXTENSION OF THE ABOVE STAY. PAGE | 2 2 . THE LEARNED AUTHORISED REPRESENTATIVE REITERATED THE SAME FACTS AS STATED IN THIS STAY PETITION. 3 . THE LEARNED DEPARTMENTAL REPRESENTATIVE VEHEMENTLY OPPOSED THE S TAY PETITION FILED BY THE ASSESSEE AND STATED THAT THE ASSESSEE MAY BE DIRECTED TO DEPOSIT SUBSTANTIAL SUM FOR THE EXPANSION OF STAY. 4 . WE HAVE CAREFULLY CONSIDERED THE RIVAL CONTENTION AND PERUSED THE ORDER OF THE COORDINATE BENCH GRANTING THE 1 ST STAY IN T HE APPEAL WHERE THE CONDITION HAS BEEN LAID DOWN OF PRIOR DEPOSIT OF INR 30,000,000 WHICH HAS BEEN COMPLIED WITH THE ASSESSEE . THE APPEAL HAS BEEN LISTED AFTER GRANTING OF THE STAY FOR 18 TIMES AND THAT NONE OF THE TIME THE MATTER WAS ADJOURNED AT THE BE HEST OF THE ASSESSEE. IN VIEW OF THIS IT IS APPARENT THAT DELAY IN DISPOSAL OF THE APPEAL IS NOT ON ACCOUNT OF ANY FAULT OF ASSESSEE. IN VIEW OF THIS WE DO NOT HAVE ANY HESITATION IN GRANTING THE EXTENSION OF STAY TO THE ASSESSEE FOR FURTHER 180 DAYS FRO M THE DATE OF THIS ORDER OR TILL THE DATE OF DISPOSAL OF THESE APPEAL, WHICHEVER IS EARLIER SUBJECT TO THE CONDITIONS MENTIONED IN THE EARLIER STAY ORDERS. 5 . ACCORDINGLY THE STAY APPLICATION FILED BY THE ASSESSEE FOR EXTENSION OF THE ORIGINAL STAY GRANTED IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 26/04/2019. - SD/ - - SD/ - ( K.N.CHARY ) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 26/04/2019 A K KEOT COPY FORWARDED TO 1 . APPLICANT 2 . RESPONDENT 3 . CIT 4 . CIT (A) 5 . DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI