TATA COMMUNICATIONS LTD,MUMBAI V. DCIT 1(3)(2), MUMBAI

SA 103/MUM/2024

AI Insights

The case involves Tata Communications Ltd., which filed an application for the extension of stay concerning the recovery of an outstanding demand for the Assessment Year 2011-12. The initial stay was granted on April 20, 2016, and has been extended multiple times. The latest application for extension was supported by the submission that 20% of the outstanding demand had already been recovered through the adjustment of a refund. The legal representative for the assessee argued that the extensions were justified due to the repeated adjournments sought by the revenue and the ongoing legal proceedings regarding the issue of limitation before the Hon'ble Apex Court. The Departmental Representative did not object to the extension of stay.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 26703 (ITAT-MUMBAI)
• Duration Of Justice: 6 day(s)
• Appeal Type: Others
• Pronouncement Date: 14-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Next Hearing Date: 11-10-2024
• Assessment Year: 2011-2012
• Appeal Filed On: 08-10-2024
• Other Referred Cases: CIT v/s Roca Bathroom Products Pvt. Ltd. [2022] 445 ITR 537 (Madras)
• Laws Referred To: CIT v/s Roca Bathroom Products Pvt. Ltd. [2022] 445 ITR 537 (Madras)
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MAHESH POMANI
• Assessee Lawyers: NITESH JOSHI; WAY OF ADJUSTMENT OF
• Keywords: Application of stay; Extension of stay

Judgement Text

" IN THE INCOME-TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER SA No. 103/MUM/2024 [Arising out of ITA No. 977/MUM/2016] (A.Y. 2011-12) Tata Communications Ltd. Videsh Sanchar Bhavan, M.G. Road, Fort, Mumbai-400001 v/s. बनाम DCIT 1(3)(2) Room No. 540, Aayakar Bhavan, M.K. Road, Mumbai-400020 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACV2808C Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri. Nitesh Joshi Respondent by : Shri. Mahesh Pomani Date of Hearing 11.10.2024 Date of Pronouncement 14.10.2024 आदेश / O R D E R PER RENU JAUHRI [A.M.] :- Assessee has filed this application relating to extension of stay arising out of ITA No. 977/Mum/2016. The assessee had initially sought and was granted the extension of stay of recovery of outstanding demand pertaining to AY 2011- 12 vide the order dated 20.04.2016 in SA No. 117/Mum/2016 subject to adjustment outstanding demand of Rs. 18,80,00,000/- from earlier years’ refund. Thereafter, the assessee has been applying for and getting extension of P a g e | 2 ITA No. 103/Mum/2024 A.Y. 2011-12 Tata Comminications Ltd. stay every six months and the last stay order was passed on 12.04.2024 in SA No. 43/MUM/2024. 2. The Ld. authorized representative [AR] has submitted that the assessee is entitled for extension of stay granted earlier as the revenue has been seeking adjournment every time. The assessee had raised an additional ground challenging the validity of the assessment order on the ground of limitation in view of the decision of the Hon’ble Madras High Court in the case of CIT v/s Roca Bathroom Products Pvt. Ltd. [2022] 445 ITR 537 (Madras). Thereafter, the revenue has been seeking adjournment in all cases involving the issues of limitation as the matter is pending before the Hon’ble Apex Court. It was further clarified by the ld. AR that the requisite 20% of the outstanding demand has already been recovered from the assessee by way of adjustment of refund in 2016 itself. Subsequently, the proof regarding adjustment of refund to the extent of Rs. 18,80,00,000/- has also been submitted. Ld. DR stated that he has no objection to grant of extension stay in view of the facts of the matter. 2 After careful consideration of rival submissions and the earlier orders of the co-ordinate benches, we find that there is no change in the facts. We, therefore, hold that it is a fit case for extension of stay granted on recovery of outstanding demand. Accordingly, we order and extend the stay for a further P a g e | 3 ITA No. 103/Mum/2024 A.Y. 2011-12 Tata Comminications Ltd. period of 180 days from the date of this order or disposal of this appeal whichever is earlier. 3 In the result, the stay application of the assessee is allowed. Order pronounced in the open court on 14.10.2024. Sd/- Sd/- KAVITHA RAJAGOPAL RENU JAUHRI (न्यातयक सदस्य/JUDICIAL MEMBER) (लेखाकार सदस्य/ACCOUNTANT MEMBER) Place: म ुंबई/Mumbai दिनाुंक /Date 14.10.2024 अननक ेत स ुंह राजपूत/ स्टेनो आदेश की प्रतितलति अग्रेतिि/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आयुक्त / CIT 4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण DR, ITAT, Mumbai 5. गार्ड फाईल / Guard file. सत्यावपि प्रवि //True Copy// आदेशानुसार/ BY ORDER, उि/सहायक िंजीकार (Dy./Asstt. Registrar) आयकर अिीलीय अतिकरण/ ITAT, Bench, Mumbai. "