LUPIN LTD., MUMBAI V. THE DY CIT, CIRCLE-3(4), MUMBAI

ITA 77/MUM/2021

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0651 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: K
• Assessment Year: 2013-2014
• Appeal Filed On: 29-01-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIJAY KUMAR MENONLD
• Keywords: Application of stay; Extension of stay; TDS

Judgement Text

1 SA NO.77/MUM/2021 M/S UBER INDIA SYSTEMS PVT. LIMITED ASSESSMENT YEAR-2018-19 IN THE INCOME TAX APPELLATE TRIBUNAL F BENCH, MUMBAI , , BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) STAY APPLICATION NO.77/MUM/2021 (ARISING OUT OF ITA NO.711/MUM/2020) ( / ASSESSMENT YEAR: 2018-19) UBER INDIA SYSTEMS PVT. LTD. UNIT 41/46, FLOOR 3, PARAGON PHOENIX MARKET CITY, LBS MARG KURLA (W), MUMBAI-400 070 / VS. D CIT (TDS)(OSD) - 2 ( 3 ) MUMBAI ./ ./PAN/GIR NO. AABCU-6223-H ( /APPELLANT ) : ( / RESPONDENT ) / APPELLANT BY : SHRI J.P. MISTRI-LD. SR. COUNSEL A/W SHRI HITEN CHANDE / RESPONDENT BY : SHRI VIJAY KUMAR MENON-LD. DR ! / DATE OF HEARING : 16/07/2021 '#$% ! / DATE OF PRONOUNCEMENT : 16/07/2021 2 SA NO.77/MUM/2021 M/S UBER INDIA SYSTEMS PVT. LIMITED ASSESSMENT YEAR-2018-19 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER):- 1. BY WAY OF THIS STAY APPLICATION FOR ASSESSMENT Y EAR [AY] 2018-19, THE ASSESSEE SEEKS EXTENSION OF STAY OF OUTSTANDING DEMAND OF RS.77.84 CRORES. THE STAY WAS EARLIER GRANTED BY TRIBUNAL VI DE SA NO.227/MUM/2020 ORDER DATED 12/01/2021 AND THE EARL IER STAY HAS ALREADY EXPIRED ON 11/07/2021. 2. THE LEARNED SR. COUNSEL SUBMITTED THAT THE APPEA L HAS ALREADY BEEN HEARD BY THE BENCH ON 19/05/2021 AND ORDER IS AWAIT ED. THE LD. SR. COUNSEL ALSO SUBMITTED THAT ALL THE CONDITIONS OF E ARLIER STAY ORDERS HAVE DULY BEEN COMPLIED-WITH BY THE ASSESSEE. THE LD. DR OPPOSED EXTENSION OF STAY. 3. WE FIND THAT THE QUANTUM APPEAL HAS ALREADY BEEN HEARD AND THE ORDER IS AWAITED. THE ASSESSEE HAS DULY COMPLIED WI TH ALL THE CONDITIONS OF EARLIER STAY ORDER. THEREFORE, WE EXTEND THE STAY F OR A PERIOD OF 180 DAYS FROM THE DATE OF THIS ORDER OR TILL THE DISPOSAL OF THE APPEAL, WHICHEVER IS EARLIER. 4. THE STAY APPLICATION STAND ALLOWED IN TERMS OF O UR ABOVE ORDER. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH JULY, 2021. SD/- SD/- (SAKTIJIT DEY) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 16/07/2021 SR.PS:-JAISY VARGHESE 3 SA NO.77/MUM/2021 M/S UBER INDIA SYSTEMS PVT. LIMITED ASSESSMENT YEAR-2018-19 / COPY OF THE ORDER FORWARDED TO : 1. !' / THE APPELLANT 2. #$!' / THE RESPONDENT 3. %% ( ) / THE CIT(A) 4. %% / CIT CONCERNED 5. & '# ( , % ( , / DR, ITAT, MUMBAI 6. ' *+, / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.