M/s. PGS Premiere Conferencing Private Limited, Bengaluru V. Income Tax Officer, Ward-5(1)(3), Bengaluru

SA 236/BANG/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6114 (ITAT-BANGALORE)
• Duration Of Justice: 7 month(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: 2013-2014
• Appeal Filed On: 01-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P SIDDAPPAJI
• Assessee Lawyers: PADAMCHAND KHINCHA
• 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 236 TO 237/BANG/2018 (IN ITA NOS.2804 & 2805/BANG/2017) (A.Y. 2013 14 TO 2014 - 15) M/S PGS PREMIERE CONFERENCING PVT. LTD., PLOT NO. 117, NEIL RAO TOWERS, 3, EPIP PHASE 1, NEW WHITEFIELD, SUITE 3W, BANGALORE 560066. PAN : A A F C P4234M THE ITO, WARD 5 (1) (3), BANGALORE. ASSESSEE BY :SHRI PADAM CHAND KHIN CHA, C. A. REVENUE BY : S HRI 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 TWO STAY PETITIONS SEE KING EXTENSION OF STAY EARLIER GRANTED AS PER S. P. NO. 72/BANG/2018 DATED 23.03.2018 FOR SIX MONTHS FOR A. Y. 2013 14 AND AS PER S. P. NO. 202/B/2018 DATED 03.08.2018 UP TO 30.09.2018 FOR A. Y. 2014 15.. 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 FOR HEARING ON 22.01.2019. SINCE, WE ARE GRANTING STAY, THE HEARING IS PREPONED TO 22.11.2018 AND SINCE THIS DA TE OF HEARING IS PRONOUNCED IN OPEN COURT, NO NOTICE IS REQUIRED TO BE ISSUED. WE MAKE IT CLEAR THAT THE ASSESSEE SHOULD NOT SEEK ADJOURNMENT IN COURSE OF H EARING OF THESE APPEALS WITHOUT JUSTIFIABLE REASONS AND IF THE ASSESSEE DOE S SO, THE STAY GRANTED AS PER THIS ORDER SHALL GET VACATED AUTOMATICALLY. 3. IN THE RESULT, THESE TWO 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.236 TO 237/BANG/2018 (IN ITA NOS. 2804 & 2805/B/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.