VODAFONE DIGILINK LIMITED, Jaipur V. INCOME TAX OFFICER (TDS)-2, Jaipur

SA 11/JPR/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3589 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 6 month(s) 25 day(s)
• Appeal Type: Income Tax (International Taxation) Appeal
• Pronouncement Date: 29-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 04-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VRINDERA MEHTA
• Assessee Lawyers: VINAYAK MATHUR
• Keywords: Application of stay; Extension of stay; TDS

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH HKKXPAN] YS[KK L NL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, A M VK;DJ VIHY LA- @ S.A NO. 11/JP/2017 (ARISING OUT OF ITA NO. 68/JP/2015) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2012-13 VODAFONE MOBILE SERVICES LTD. (FORMERLY KNOWN AS VODAFONE ESSAR DIGILINK LTD. 5 TH FLOOR, GAURAV TOWER, MALVIYA NAGAR, JAIPUR. CUKE VS. INCOME TAX OFFICER, TDS-2, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/TAN NO.: JPRA 02455F VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT VK;DJ VIHY LA- @ S.A NO. 12/JP/2017 (ARISING OUT OF ITA NO. 69/JP/2015) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2013-14 VODAFONE MOBILE SERVICES LTD. (FORMERLY KNOWN AS VODAFONE ESSAR DIGILINK LTD. 5 TH FLOOR, GAURAV TOWER, MALVIYA NAGAR, JAIPUR. CUKE VS. INCOME TAX OFFICER, TDS-2, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/TAN NO.: JPRA 02455F VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI VINAYAK MATHUR (ADV.) JKTLO DH VKSJ LS @ REVENUE BY : SHRI VRINDERA MEHTA (CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 14/11/2017 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 14/11/2017 VKNS'K@ ORDER S.A. NO. 11&12/JP/2017 VODAFONE MOBILE LTD. VS. ITO, JAIPUR 2 PER: VIJAY PAL RAO, J.M. BY WAY OF THESE APPLICATION THE ASSESSEE SEEKING ST AY AGAINST THE OUTSTANDING DEMAND ARISING FROM THE ORDERS PASSED U /S 201(1)/ 201(1A) OF THE INCOME TAX ACT FOR ASSESSMENT YEARS 2012-13 AND 2013-14 RESPECTIVELY. 2. WE HAVE HEARD THE LD. AR AS WELL AS LD. DR AND CONSIDERED THE RELEVANT MATERIAL ON RECORD. THE ASSESSEE IS SEEKIN G THE STAY AGAINST THE BALANCE OUTSTANDING DEMAND WHICH WAS EARLIER ST AYED BY THIS TRIBUNAL VIDE ORDERS DATED 22 ND AUGUST, 2016 AND THEREAFTER BY ORDER DATED 9 TH NOVEMBER, 2016, 13.02.2015, 21.09.2015, 21.03.2016 & 24.06.2016. HOWEVER, WHEN THE ASSESSEE AGAIN SOUGHT FOR FURTHER EXTENSION OF STAY OF DEMAND THIS TRIBUNAL VIDE ORDE R DATED 30.05.2017 REJECTED THE STAY APPLICATIONS. THE ASSESSEE CHALL ENGED THE SAID ORDER OF THE TRIBUNAL REJECTING THE APPLICATION OF STAY B EFORE THE HONBLE HIGH COURT IN WRIT PETITION NO. 15134 OF 2017. THE HONB LE HIGH COURT VIDE ORDER DATED 22 ND SEPTEMBER, 2017 DIRECTED THE TRIBUNAL TO DISPOSE O F THE APPEALS OF THE ASSESSEE AFTER LISTING ON EARLIE R HEARING. THE ASSESSEE WAS ALSO GIVEN THE LIBERTY TO MOVE FRESH A PPLICATION FOR EXTENSION OF STAY ON WHICH THE APPROPRIATE ORDER IS TO BE PASSED. THUS THE PRESENT STAY APPLICATIONS HAVE BEEN LISTED FOR HEARING. WE FIND THAT S.A. NO. 11&12/JP/2017 VODAFONE MOBILE LTD. VS. ITO, JAIPUR 3 FOR THE ASSESSMENT YEAR 2012-13 THE TOTAL DEMAND RA ISED BY THE AO IS RS. 3.72 CRORES OUT OF WHICH THE ASSESSEE HAD MADE PAYMENT OF RS. 2.59 CRORES AND THEREFORE THE BALANCE OUTSTANDING D EMAND FOR ASSESSMENT YEAR 2012-13 IS RS. 1.13 CRORES. FOR THE ASSESSMENT YEAR 2013-14 THE TOTAL DEMAND RAISED BY THE AO IS RS. 1. 96 CRORES OUT OF WHICH THE ASSESSEE HAS PAID RS. 65 LAKHS AND THEREF ORE THE BALANCE OUTSTANDING DEMAND IS RS. 1.31 CRORES. WE FIND THA T THE TRIBUNAL INITIALLY STAYED THE DEMAND A SUBJECT TO PART PAYME NTS WHICH WERE PAID BY THE ASSESSEE. THEREAFTER TRIBUNAL HAS BEEN EXTEN DING THE STAY FROM TIME TO TIME TILL IT WAS REJECTED BY ORDER DATED 30 TH MAY, 2017. DUE TO THE REASON THAT THE ISSUE WAS REFERRED FOR CONSIDER ATION OF THE SPECIAL BENCH TO BE CONSTITUTED BY THE HONBLE PRESIDENT. N OW THE HONBLE HIGH COURT HAS DIRECTED THE TRIBUNAL TO DISPOSE OF THE A PPEAL OF THE ASSESSEE AND CONSTITUTION OF SPECIAL BENCH IS NOW ABAITED. H ENCE, IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE CASE WHEN THE ASSESS EE HAS ALREADY PAID A SUBSTANTIAL PART OF THE TOTAL DEMAND RAISED BY TH E AO AND THE APPEALS OF THE ASSESSEE ARE TO BE DISPOSED OFF AS EARLY AS POSSIBLE IN TERMS OF THE DIRECTIONS OF THE HONBLE HIGH COURT VIDE ORDER DATED 22 ND SPETEMBER, 2017 WE EXTEND THE STAY OF THE BALANCE DEMAND FOR A PERIOD 90 DAYS OR TILL DISPOSAL OF THE APPEALS OF T HE ASSESSEE WHICHEVER S.A. NO. 11&12/JP/2017 VODAFONE MOBILE LTD. VS. ITO, JAIPUR 4 IS EARLIER. THE APPEALS OF THE ASSESSEE ARE DIRECTE D TO FIXED FOR HEARING ON 23.11.2017. THE PRESENT ORDER AS WELL AS THE DAT E OF HEARING OF THE APPEAL IS ANNOUNCED IN THE OPEN COURT AND HAVE BEE N NOTED DOWN BY THE PARTIES THROUGH NO SEPARATE NOTICE FOR HEARING OF THE APPEAL SHALL BE ISSUED. IN THE RESULT, THE STAY APPLICATIONS OF THE ASSESS EE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 14/11/2017 SD/- SD/- HKKXPAN FOT; IKY JKO (BHAGCHAND) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 14/11/2017. * SANTOSH. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- VODAFONE MOBILE SERVICES LTD. JAIPUR . 2. IZR;FKHZ@ THE RESPONDENT- INCOME TAX OFFICER (TDS-2), JAIPUR. 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE {S.A. NO. 11 &12/JP/2017} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR