M/s Bharti Airtel Limited, Indore V. JCIT TDS, Indore

SA 57/Ind/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0410 (ITAT-INDORE)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 05-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R S AMBEDKAR
• Keywords: Application of stay; TDS

Judgement Text

BHARTI. AIRTEL LTD SA NOS. 55 TO 58/IND/2018 1 IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER S.A. NOS. 55 TO 58/IND/2018 ARISING OUT OF I.T.A. NO. 407 TO 410/IND/2018 ASSESSMENT YEARS: 2007-08 TO 2010-11 M/S.BHARTI AIRTEL LIMITED :: APPLICANT INDORE. VS. JOINT COMMISSIONER OF :: RESPONDENT INCOME TAX (TDS), INDORE. PAN: AAACB2894G APPLICANT BY : SHRI GAGAN TIWAR I , ADV RESPONDENT BY : SHRI R.S. AMBEDKAR , SR.DR DATE OF HEARING 1 5 . 11 .2018 DATE OF PRONOUNCEMENT : 1 5 .11 .2018 O R D E R PER KUL BHARAT, J.M. THIS APPLICATIONS ARE FILED BY THE ASSESSEE SEEKING STAY OF THE DEMAND OF RS. 30,19,582/-, RS. 2,78,13,382/-, RS.5 ,44,76,343/- AND RS.4,27,78,043/- FOR THE ASSESSMENT YEARS 2007- 08 TO 2010- 11 RESPECTIVELY INCLUDING INTEREST U/S 271(1)(C). 2. LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASS ESSEE AS PER HON'BLE TRIBUNALS ORDER PASSED IN S.P. NOS.36 TO 3 9/IND/2018 ON BHARTI. AIRTEL LTD SA NOS. 55 TO 58/IND/2018 2 11.05.2018 WAS GRANTED STAY OF DEMAND FOR 6 MONTHS OR DISPOSAL OF APPEALS WHICHEVER IS EARLIER. LD. COUNSEL FOR TH E ASSESSEE FURTHER SUBMITTED THAT THE APPELLANT HAS COMPLIED WITH ALL THE DIRECTIONS OF THE HON'BLE BENCH AS MENTIONED IN THE SAID ORDER AN D ALSO DEPOSITED THE AMOUNT OF RS.12,50,000/- ON 30.05.201 8. HOWEVER THE MATTER COULD NOT BE DISPOSED OFF WITHIN THE SAI D PERIOD OF SIX MONTHS AS THE MATTER WAS FIXED FOR HEARING ON 05.11 .2018 AND WAS ADJOURNED TO 06.12.2018. THEREFORE, THE ASSESSEE H AS NOW SOUGHT EXTENSION OF THE ABOVE STAY DEMAND TILL THE DISPOSA L OF CASE BY THE TRIBUNAL. 3. ON THE OTHER HAND, THE LD. DEPARTMENTAL REPRESENTAT IVE OPPOSED THE REQUEST BUT COULD NOT CONTROVERT THE ABOVE SUBM ISSION. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORDS PLACED BEFORE US. WE FIND THAT THE PRESENT STAY APP LICATIONS ARE FOR THE EXTENSION OF THE STAY ALREADY GRANTED BY US VID E ORDER DATED 11.05.2018. CONSIDERING THE RIVAL SUBMISSIONS, WE A RE OF THE CONSIDERED VIEW THAT THE PRESENT STAY APPLICATIONS DESERVE TO BE ALLOWED. WE THEREFORE GRANT THE FURTHER STAY OF 90 DAYS FROM THE DATE OF THIS ORDER OR BEFORE THE DISPOSAL OF APPEAL S WHICHEVER EVENT OCCURS EARLIER. BHARTI. AIRTEL LTD SA NOS. 55 TO 58/IND/2018 3 5. THE STAY APPLICATIONS ARE DISPOSED OFF ACCORDING LY SUBJECT TO CONDITIONS HEREINABOVE. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 15.11.2 018. SD/- SD/- (MANISH BORAD) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER INDORE: 15 TH NOVEMBER, 2018 /DEV COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUA RD FILE. BY ORDER ASSTT.REGISTRAR, I.T.A.T., INDORE