Vodafone South Limited, Bangalore V. Deputy Commissioner of Income Tax (International Taxation) Circle-1(1), Bangalore

SA 27/BANG/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6213 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Income Tax (Transfer Pricing) Appeal
• Pronouncement Date: 01-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 21-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIKAS SURYAVANSHI
• Keywords: Application of stay; Extension of stay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH A BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER S.P. NO. & ITA NO. PETITIONER RESPONDENT 26 TO 28/BANG/2019 (IN IT (IT) A NO.1160 & 1161/ B/2015 & 2818/BANG/2017) (A.Y. 2013 14 TO 2015 16) M/S. VODAFONE IDEA LTD., MARUTHI INFOTECH CENTRE, 11/1,12/1, KORAMANGALA, BENGALURU 71 PAN : A A BCB5847L THE DDIT (IT) CIRCLE 1 (1), BENGALURU. ASSESSEE BY :SHRI SANAT KAPOOR, AD VOCATE REVENUE BY SHRI VIKAS SURYAVANSHI, ADDL. CIT DR DATE OF HEARING :25.01.2019. DATE OF PRONOUNCEMENT :25.01.2019. O R DE R PER SHRI A. K. GARODIA, A.M. : THE ASSESSEE HAS FILED THESE THREE STAY PETITIONS S EEKING EXTENSION OF STAY LAST EXTENDED ON 26.10.2018. 2. IN COURSE OF HEARING OF THESE STAY PETITIONS, IT WAS SUBMITTED BY THE LEARNED AR OF THE ASSESSEE THAT AS PER THE LAST ORDER OF TH E TRIBUNAL DATED 26.10.2018, THE STAY OF DEMAND FOR THESE THREE YEARS WAS EXTENDED F OR 3 MONTHS AND IT WAS NOTED IN THAT ORDER IN S. P. NO. 232 TO 234/BANG/2018 DATED 26.10.2018 COPY AVAILABLE ON PAGE 36 OF S. P. NO. 26/BANG/2019 THAT THE HEARING IS FIXED ON 29.11.2018. HE SUBMITTED THAT AS PER LETTER DATED 09.11.2018 FILED ON 14.11.2018 WITH THE REGISTRY OF THE TRIBUNAL, THE ASSESSEE REQUESTED FOR CLUBBING O F ITS APPEALS FOR A. YS. 2007 08 TO 2011 12 IN ITA NOS. 2469 TO 2473/BANG/2018 FIX ED FOR HEARING ON 10.12.2018 WITH THESE THREE STAY GRANTED APPEALS AND TO FIX AL L THESE APPEALS FOR HEARING ON 29.11.2018. HE SUBMITTED A COPY OF THIS LETTER. THE N HE SUBMITTED A COPY OF THE HEARING NOTICE RECEIVED FROM THE REGISTRY OF THE TR IBUNAL AND POINTED OUT THAT AS PER THE SAME, ALL THESE APPEALS WERE CLUBBED AND FIXED FOR HEARING ON 28.02.2019. HE 2 S.P. NO.26 TO 28/BANG/2019 (IN IT (IT) A NO. 1160 & 1161/B/2015 & 2818/BANG/20 17 SUBMITTED THAT UNDER THESE FACTS, THE DELAY IN DISP OSAL OF THESE APPEALS IS NOT ATTRIBUTABLE TO THE ASSESSEE AND THEREFORE, EXTENSI ON OF STAY FOR 6 MONTHS SHOULD BE GRANTED. IN REPLY, LEARNED DR OF THE REVENUE SUBMIT TED THAT THE STAY SHOULD NOT BE EXTENDED. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND IN VIEW OF THE FACTS DISCUSSED ABOVE, WE FEEL IT PROPER TO GRANT EXTENSION OF STAY OF THE DISPUTED OUTSTANDING DEMAND FOR THESE THREE YEARS FOR 6 MONTHS OR TILL T HE DISPOSAL OF THESE APPEALS WHICHEVER IS EARLIER. HEARING OF THESE APPEALS IS A LREADY FIXED ON 28.02.2019 AND SINCE, THE DATE OF HEARING WAS ALREADY INTIMATED TO THE ASSESSEE AND ALSO PRONOUNCED IN OPEN COURT, NO NOTICE OF HEARING IS R EQUIRED TO BE ISSUED. WE ALSO MAKE IN CLEAR THAT THE ASSESSEE SHOULD NOT SEEK ADJ OURNMENT IN COURSE OF HEARING OF THESE APPEALS WITHOUT JUSTIFIABLE REASONS AND IF TH E ASSESSEE DOES SO, THEN THE STAY GRANTED AS PER THIS ORDER SHALL GET VACATED AUTOMAT ICALLY. 4. IN THE RESULT, THESE THREE STAY PETITIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE OF HEARING ON CONCLUSION OF THE HEARING. SD/- SD/- (PAVAN KUMAR GADALE) (A. K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED: 25.01.2019. MS* 3 S.P. NO.26 TO 28/BANG/2019 (IN IT (IT) A NO. 1160 & 1161/B/2015 & 2818/BANG/20 17 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.