Eaton Technologies Pvt.Ltd, Pune V. Deputy Commissioner of Income-tax, Circle - 1(2), Pune

SA 127/PUN/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0601 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 22-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Application of stay; Extension of stay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER S.A. NO.127/PUN/18 ITA NO.590/PUN/2018 / ASSESSMENT YEAR : 2014-15 EATON TECHNOLOGIES PRIVATE LIMITED, CLUSTER C, WING 1, EON FREE ZONE, PLOT 1, SURVEY 77, MIDC, KHARADI KNOWLEDGE PARK, PUNE 411 014 PAN : AABCE4323Q VS. DCIT, CIRCLE-1(2), PUNE (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : BY MEANS OF THE PRESENT STAY APPLICATION, THE ASSESSEE SEEKS EXTENSION OF THE STAY ORIGINALLY GRANTED BY THE TRIBUNA L ON 25-05-2018. 2. THE LD. AR SUBMITTED THAT THE CONDITIONS STIPULATED, WHILE GRANTING ORIGINAL STAY, WERE DULY COMPLIED WITH AND THE DELAY IN APPELLANT BY SHRI S.S. TOMAR RESPONDENT BY SHRI M.K. VERMA DATE OF HEARING 30-11-2018 DATE OF PRONOUNCEMENT 30-11-2018 SA NO.127/PUN/2018 EATON TECHNOLOGIES PVT. LTD., 2 DISPOSING OF THE APPEAL HAS NOT BEEN OCCURRED DUE TO TH E ASSESSEE. IT WAS, THEREFORE, PRAYED THAT THE STAY HITHERTO GRANTED MAY BE EXTENDED. THE LD. DR OPPOSED THE EXTENSION OF STA Y. 3. WE HAVE HEARD THE PARTIES AND PERUSED THE RELEVANT MATERIAL ON RECORD. IT IS UNDISPUTABLY FOUND THAT THE TERMS O F STAY ORIGINALLY GRANTED HAVE BEEN DULY COMPLIED WITH. THE APPEAL COULD NOT BE FINALLY HEARD FOR ONE REASON OR THE OTH ER, BUT, FOR NO FAULT OF THE ASSESSEE. CONSIDERING THE ENTIRETY OF TH E FACTS AND CIRCUMSTANCES OF THE INSTANT CASE, WE ARE INCLINED TO GR ANT EXTENSION OF STAY FOR A FURTHER PERIOD OF SIX MONTHS FROM TODAY OR TILL THE DISPOSAL OF THE APPEAL, WHICHEVER IS EARLIER. 4. IN THE RESULT, THE STAY APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH NOVEMBER, 2018. SD/- SD/- (VIKAS AWASTHY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESID ENT PUNE; DATED : 30 TH NOVEMBER , 2018 SA NO.127/PUN/2018 EATON TECHNOLOGIES PVT. LTD., 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-13, PUNE 4. / THE PR.CIT-1, PUNE 5. , , / DR B, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 30-11-18 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 30-11-18 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 5. APPROVED DRAFT COMES TO THE SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON 7. FILE SENT TO THE BENCH CLERK 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER *