M/s. BHARTI AIRTEL LIMITED, Indore V. THE CIT- (TDS), Bhopal

SA 14/Ind/2019

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0433 (ITAT-INDORE)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 11-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJEEB JAIN
• Keywords: Application of stay; Extension of stay; TDS
• Section: 271(1)(c); 11

Judgement Text

BHARTI. AIRTEL LTD SA NO. 11 TO 14/IND/2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER S.A. NO. 11 TO 14/IND/2019 ARISING OUT OF I.T.A. NO. 407 TO 410/IND/2018 ASSESSMENT YEARS: 2007-08 TO 2010-11 M/S. BHARTI AIRTEL LIMITED :: APPLICANT INDORE. VS. JOINT COMMISSIONER OF :: RESPONDENT INCOME TAX (TDS), INDORE. PAN: AAACB2894G APPLICANT BY : S/ SHRI SUMIT NEMA, SR. ADVOCATE & GAGAN TIWARI, ADV RESPONDENT BY : SHRI RAJEEB JAIN , SR.DR DAT E OF HEARING 1 4 . 02 .201 9 DATE OF PRONOUNCEMENT : 1 4 . 02 .201 9 O R D E R PER KUL BHARAT, J.M. THIS APPLICATIONS ARE FILED BY THE ASSESSEE SEEKIN G EXTENSION OF STAY OF THE DEMAND OF RS. 30,19,582/-, RS.2,78,13,382/-, RS.5,44,76,343/- AND RS.4,27,78,043/- FOR THE ASSES SMENT YEARS 2007-08 TO 2010-11 RESPECTIVELY INCLUDING INTEREST U/S 271(1)(C). 2. LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASS ESSEE AS PER HON'BLE TRIBUNALS ORDER PASSED IN S.P. NOS.55 TO 5 8/IND/2018 ON BHARTI. AIRTEL LTD SA NO. 11 TO 14/IND/2019 2 15.11.2018 WAS GRANTED STAY OF DEMAND FOR 90 DAYS OR DISPOSAL OF APPEALS WHICHEVER IS EARLIER. LD. COUNSEL FOR THE A SSESSEE FURTHER SUBMITTED THAT THE APPELLANT HAS COMPLIED WITH ALL THE DIRECTIONS OF THE HON'BLE BENCH AS MENTIONED IN THE SAID ORDER. HOWEVER THE MATTER COULD NOT BE DISPOSED OFF WITHIN THE SAID PE RIOD OF 90 DAYS. THE HON'BLE TRIBUNAL DIRECTED THE RESPONDENT TO UPD ATE IT ABOUT THE STATUS OF PENALTY ORDER DATED 24.07.2014 PASSED U/S 271(1)(C) OF THE ACT BY THE LD. ADDITIONAL COMMISSIONER OF INCO ME TAX (TDS), CHANDIGARH IN ASSESSEES OWN CASE WHEREIN THE LD. A DJUDICATING AUTHORITY HAS DROPPED THE PENALTY U/S 271(1)(C) OF THE ACT. THEREFORE, THE ASSESSEE HAS NOW SOUGHT EXTENSION OF THE ABOVE STAY DEMAND TILL THE DISPOSAL OF CASE BY THE TRIBUNAL. 3. ON THE OTHER HAND, THE LD. DEPARTMENTAL REPRESENTAT IVE OPPOSED THE REQUEST BUT COULD NOT CONTROVERT THE ABOVE SUBM ISSION. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORDS PLACED BEFORE US. WE FIND THAT THE PRESENT STAY APP LICATIONS ARE FOR THE EXTENSION OF THE STAY ALREADY GRANTED BY US VID E ORDER DATED 15.11.2018. CONSIDERING THE RIVAL SUBMISSIONS, WE A RE OF THE CONSIDERED VIEW THAT THE PRESENT STAY APPLICATIONS DESERVE TO BE ALLOWED. WE THEREFORE GRANT THE FURTHER STAY OF 60 DAYS FROM THE BHARTI. AIRTEL LTD SA NO. 11 TO 14/IND/2019 3 DATE OF THIS ORDER OR BEFORE THE DISPOSAL OF APPEAL S WHICHEVER EVENT OCCURS EARLIER. 5. THE STAY APPLICATIONS ARE DISPOSED OFF ACCORDING LY SUBJECT TO CONDITIONS HEREINABOVE. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 14.02.2 019. SD/- SD/- (MANISH BORAD) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER INDORE: 14 TH FEBRUARY, 2019 /DEV COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUA RD FILE. BY ORDER ASSTT.REGISTRAR, I.T.A.T., INDORE