Appeal details
Counselvise Citation
[2024] 101 COUNSELVISE.COM (IT) 7453 (ITAT-CHANDIGARH)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 month(s) 26 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
30-04-2024
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
SMC
Assessment Year
2012-2013
Appeal Filed On
04-01-2024
Judgement Text
आयकर अपीलीय अिधकरण,चǷीगढ़ Ɋायपीठ “ए” , चǷीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: VIRTUAL MODE ŵी िवŢम िसंह यादव, लेखा सद˟ एवं ŵी परेश एम. जोशी, Ɋाियक सद˟ BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JUDICIAL MEMBER STAY APPLICATION NO. 6/Chd/2024 In आयकर अपील सं./ ITA No. 345/Chd/2017 िनधाᭅरण वषᭅ / Assessment Year : 2008-09 Hindustan Unilever Limited (as Legal Successor of M/s GlaxoSmith Kline Consumer Healthcare Ltd. Gurgaon बनाम The ACIT Chandigarh ˕ायी लेखा सं./PAN NO: AACCS0144E अपीलाथᱮ/Appellant ᮧ᭜यथᱮ/Respondent STAY APPLICATION Nos. 7 & 8/Chd/2024 In आयकर अपील सं./ ITA Nos. 91 & 92/Chd/2018 िनधाᭅरण वषᭅ / Assessment Year : 2009-10 & 2010-11 Hindustan Unilever Limited (as Legal Successor of M/s GlaxoSmith Kline Consumer Healthcare Ltd. Gurgaon बनाम The ACIT C-4(1) Chandigarh ˕ायी लेखा सं./PAN NO: AACCS0144E अपीलाथᱮ/Appellant ᮧ᭜यथᱮ/Respondent STAY APPLICATION NO. 9/Chd/2024 In आयकर अपील सं./ ITA No. 1501/Chd/2018 िनधाŊरण वषŊ / Assessment Year : 2014-15 Hindustan Unilever Limited (as Legal Successor of M/s GlaxoSmith Kline Consumer Healthcare Ltd. Gurgaon बनाम The ACIT C-4(1) Chandigarh ˕ायी लेखा सं./PAN NO: AACCS0144E अपीलाथŎ/Appellant ŮȑथŎ/Respondent STAY APPLICATION Nos. 10/Chd/2024 In आयकर अपील सं./ ITA No. 1496/Chd/2019 िनधाŊरण वषŊ / Assessment Year : 2015-16 Hindustan Unilever Limited (as Legal Successor of M/s बनाम The DCIT C-4(1) 2 GlaxoSmith Kline Consumer Healthcare Ltd. Nabha Chandigarh ˕ायी लेखा सं./PAN NO: AACCS0144E अपीलाथŎ/Appellant ŮȑथŎ/Respondent िनधाᭅᳯरती कᳱ ओर से/Assessee by : Shri Neeraj Jain, Advocate & Shri Abhishek Aggarwal, C.A राज᭭व कᳱ ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr. DR Dr. Rohit Sharma, CIT DR सुनवाई कᳱ तारीख/Date of Hearing : 29/04/2024 उदघोषणा कᳱ तारीख/Date of Pronouncement : 01/05/2024 आदेश/Order PER VIKRAM SINGH YADAV, A.M. : These Stay Applications seek extension of stay of recovery of outstanding demand of tax and interest for assessment years 2008-09, 2009-10, 2010-11, 2014- 15 and 2015-16. The original Stay for assessment years 2008-09, 2009-10, and 2010-11 was granted vide order dated 02.04.2018, the original Stay for assessment year 2014-15 was granted vide order dated 11.12.2018, and for assessment year 2015-16, the original Stay was granted vide order dated 18.12.2019 and all these stays have been extended from time to time. 2. The Ld. Authorized Representative (AR) submitted that the Stay already granted should be extended as there has been no change in facts and circumstances since the grant of the Stay originally. The Ld. AR also submitted that the assessee had duly complied with the conditions as stipulated in the original Stay Orders and that the delay in the disposal of the appeals was not attributable to the assessee. It was submitted that they are ready to argue the 3 matter. It was prayed that in the interim, the Stays be extended for a further period of six months or till the disposal of the appeals, whichever occurs earlier. 3. Per contra, the Ld. Sr. DR submitted that huge demand is pending in these cases and in the interim, the assessee be directed to deposit the outstanding tax demand. At the same time, the ld CIT DR who has been entrusted with the responsibility to argue the matter on behalf of the Revenue submitted that in case of Shelf Drilling Ron Tappmeyer Ltd vs ACIT, International Taxation [2023] 153 Taxmann.com 162(Bom), the Revenue’s appeal against the decision of the Hon’ble Bombay High Court is currently pending before the Hon’ble Supreme Court wherein the Revenue has sought for a stay contending that there is no time limit for passing the order u/s 144C of the Act on set-aside proceedings as section 144C is a complete code in itself and not subservient to section 153 of the Act. It was submitted that the decision of the Hon’ble Supreme Court has a direct bearing on the matter and considering the same, the matter may be adjourned to take into consideration the decision of the Hon’ble Supreme Court. 4. Having considered the submissions of both the parties, we find no change in the facts and circumstances considering which the earlier applications seeking extension of stay were allowed by the Coordinate Benches. Admittedly, the conditions stipulated while granting original stays stand complied with by the assessee as has been noted by the Coordinate Benches time and again 4 while extending the stays. Further, the delay in disposal of the appeals has not been found to be attributable to the assessee and the Revenue seeks to await the decision of the Hon’ble Supreme Court in matter referred supra. Considering the facts and circumstances of the case, we, deem it appropriate to extend the stay sought in all the captioned applications for a period of six months or till the disposal of the appeals whichever is earlier. The other conditions as stipulated in the original stay orders will remain applicable as such. The Department is also directed that in the interim, no coercive and recovery action be taken against the assessee for recovery of the outstanding demand. 5. Resultantly, all the above Stay Applications filed by the assessee stand disposed off in light of aforesaid directions. Order pronounced in the open Court on 01/05/2024. Sd/- Sd/- परेश एम. जोशी िवŢम िसंह यादव (PARESH M. JOSHI) ( VIKRAM SINGH YADAV) Ɋाियक सद˟ / JUDICIAL MEMBER लेखा सद˟/ ACCOUNTANT MEMBER AG आदेश कᳱ ᮧितिलिप अᮕेिषत/ Copy of the order forwarded to : 1. अपीलाथᱮ/ The Appellant 2. ᮧ᭜यथᱮ/ The Respondent 3. आयकर आयुᲦ/ CIT 4. आयकर आयुᲦ (अपील)/ The CIT(A) 5. िवभागीय ᮧितिनिध, आयकर अपीलीय आिधकरण, च᭛डीगढ़/ DR, ITAT, CHANDIGARH 6. गाडᭅ फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar
