Hindustan Unilever Limited (asd legal successor of M/s GlaxoSmithKline Consumer Healthcare Ltd., Gurgaon V. ACIT, C-4(1), Chandigarh

SA 4/CHANDI/2022

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 2438 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 11 month(s) 6 day(s)
• 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: 2010-2011
• Appeal Filed On: 27-03-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMANPREET KAUR
• Assessee Lawyers: AJAY VOHRA
• Keywords: Application of stay

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