Appeal details
Counselvise Citation
[2024] 130 COUNSELVISE.COM (IT) 2406 (ITAT-CHANDIGARH)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 11 month(s) 6 day(s)
Appellant
Respondent
Appeal Type
Stay Application
Pronouncement Date
04-03-2024
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
A
Next Hearing Date
03-03-2024
Assessment Year
2008-2009
Appeal Filed On
27-03-2022
Judgement Text
आयकर अपीलीय अिधकरण,च᭛डीगढ़ ᭠यायपीठ “ए” , च᭛डीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH
HEARING THROUGH: VIRTUAL MODE
᮰ी आकाश दीप जैन, उपा᭟यᭃ एवं ᮰ी िवᮓम ᳲसह यादव, लेखा सद᭭य
BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM
STAY APPLICATION NO. 2/Chd/2022
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
̾थायी लेखा सं./PAN NO: AACCS0144E
अपीलाथᱮ/Appellant
ᮧ᭜यथᱮ/Respondent
STAY APPLICATION Nos. 3 & 4/Chd/2022
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
̾थायी लेखा सं./PAN NO: AACCS0144E
अपीलाथᱮ/Appellant
ᮧ᭜यथᱮ/Respondent
STAY APPLICATION NO. 5/Chd/2022
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
̾थायी लेखा सं./PAN NO: AACCS0144E
अपीलाथŎ/Appellant
ŮȑथŎ/Respondent
STAY APPLICATION Nos. 6/Chd/2022
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
̾थायी लेखा सं./PAN NO: AACCS0144E
अपीलाथŎ/Appellant
ŮȑथŎ/Respondent
िनधाᭅᳯरती कᳱ ओर से/Assessee by : Shri Ajay Vohra, Sr. Advocate with
Shri Neeraj Jain, Advocate &
Shri Abhishek Aggarwal, C.A
राज᭭व कᳱ ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr. DR
सुनवाई कᳱ तारीख/Date of Hearing : 04/03/2024
उदघोषणा कᳱ तारीख/Date of Pronouncement : 05/03/2024
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 prayed that
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 jurisdictional field officer has requested
for early disposal of the appeals as huge demand is pending in these cases and in the
interim, the assessee be directed to deposit the outstanding tax demand.
3
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 while extending the stays. Further, the delay in
disposal of the appeals has not been found to be attributable to the assessee. Given
that the hearing in all these cases has been scheduled for 29/04/2024, we, deem it
appropriate to extend the Stays sought in all the captioned applications till the next
date of hearing i.e, 29/04/2024. 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
of in light of aforesaid directions.
Order pronounced in the open Court on 05/03/2024.
Sd/- Sd/-
आकाश दीप जैन िवᮓम ᳲसह यादव
(AAKASH DEEP JAIN) ( VIKRAM SINGH YADAV)
उपा᭟यᭃ / VICE PRESIDENT लेखा सद᭭य/ ACCOUNTANT MEMBER
AG
Date: 05/03/2024
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
Mehul