M/s. Vodafone South Limited, Bangalore V. DYDIT, Bangalore

SA 233/BANG/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6119 (ITAT-BANGALORE)
• Duration Of Justice: 7 month(s) 3 day(s)
• Appeal Type: Income Tax (Transfer Pricing) Appeal
• Pronouncement Date: 01-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 28-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P SIDDAPPAJI
• Assessee Lawyers: SANAT KAPUR
• Keywords: Extension of stay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH A BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER S.P. NOS. & ITA NO S . PETITIONER RESPONDENT 232 TO 234/BANG/2018 (IN IT(IT)A NOS.1160 & 1161/BANG/2015 & 2818/BANG/2017) (A.Y. 2013 14 TO 2015 - 16 ) M/S. VODAFONE IDEA LTD., MARUTHI INFOTECH CENTRE, 11/1, 12/1, KORAMANGALA AMAR JYOTI LAYOUT, BANGALORE 560071. PAN : A A BC B5847L THE DDIT, INTERNATIONAL TAXATION, CIRCLE 1 (1), BANGALORE. ASSESSEE BY :SHRI SANAT KAPUR, ADV OCATE REVENUE BY :SHRI P. SIDDAPPAJI, ADDL. CIT (DR) DATE OF HEARING :26.10.2018. DATE OF PRONOUNCEMENT :26.10.2018. O R DE R PER SHRI A. K. GARODIA, A.M. : THE ASSESSEE HAS FILED THESE THREE STAY PETITIONS S EEKING EXTENSION OF STAY EARLIER EXTENDED AS PER S. P. NOS. 102 TO 104/BANG/ 2018 DATED 03.04.2018 FOR SIX MONTHS. 2. IN COURSE OF HEARING OF THIS STAY PETITION, IT W AS SUBMITTED BY THE LEARNED AR OF THE ASSESSEE THAT THE DELAY IN DISPOSAL OF TH ESE APPEALS IS NOT ATTRIBUTABLE TO THE ASSESSEE AND LEARNED DR OF THE REVENUE COULD NOT SHOW TO US THAT THE DELAY IS ATTRIBUTABLE TO THE ASSESSEE. HENCE, WE FEEL IT PROPER TO EXTEND THE STAY FOR 3 MONTHS FROM THE DATE OF THIS ORDER OR TILL THE DISPOSAL OF THESE APPEALS WHICHEVER IS EARLIER. WE ORDER ACCORD INGLY. WE FIND THAT THE HEARING IS FIXED ON 29.11.2018. WE MAKE IT CLEAR TH AT THE ASSESSEE SHOULD NOT SEEK ADJOURNMENT IN COURSE OF HEARING OF THESE APPE ALS WITHOUT JUSTIFIABLE REASONS AND IF THE ASSESSEE DOES SO, THE STAY GRANT ED AS PER THIS ORDER SHALL GET VACATED AUTOMATICALLY. 3. IN THE RESULT, THESE THREE STAY PETITIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE CONCLUSI ON OF THE HEARING. SD/- SD/- (LALIET KUMAR) (A. K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED: 26.10.2018. MS* 2 S.P. NOS. 232 TO 234/BANG/2018 (IN IT(IT)A NOS. 1160 & 1161/BANG/2015 & 2818/BANG/2017 COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.