VODAFONE IDEA LIMITED (FORMERLY IDEA CELLULAR LIMITED),MUMBAI V. DCIT 14(2)(1), MUMBAI

SA 104/MUM/2024

AI Insights

Vodafone Idea Limited filed a Stay Application seeking an extension of the stay previously granted by the Tribunal concerning the Assessment Year 2015-16. The stay was initially granted due to the assessee having paid the entire tax component of the demand, with only the interest component outstanding. The Tribunal noted that the appeal for AY 2015-16 was delayed in being heard due to the precedence of an earlier Assessment Year (2010-11), which had similar issues and was only recently heard. The Tribunal acknowledged that the delay was not the fault of the assessee and thus granted the extension of the stay.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 473742 (ITAT-MUMBAI)
• Duration Of Justice: 13 day(s)
• Appeal Type: Others
• Pronouncement Date: 22-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Next Hearing Date: 18-10-2024
• Assessment Year: 2015-2016
• Appeal Filed On: 09-10-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Application of stay
• Section: 22

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER SA No. 104/MUM/2024 (Arising out of ITA No. 2150/MUM/2019 Assessment Year: 2015-16 Vodafone Idea Limited (Formerly known as Idea Cellular Limited) 10th Floor, Birla Centurion, Century Mill Compound, Pandhurang Budhkar Marg, Worli, Mumbai 400 030. (PAN : AAACB2100P) Vs. Dy. Commissioner of Income Tax - 14(2)(1), Mumbai (Assessee) (Respondent) Present for: Assessee : Shri Ronak Doshi,CA Revenue : Shri Uodal Raj Singh, Sr. DR Date of Hearing : 18.10.2024 Date of Pronouncement : 22.10.2024 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: The assessee has filed this Stay Application seeking extension of the stay granted by the Tribunal, vide its order dated 19.04.2024 passed in S.A.No.44/Mum/2024 for the Assessment Year under consideration. 2. The Id. Authorized Representative of the assessee submitted that the stay was granted on the earlier occasion by the Tribunal upon noticing that the assessee had paid the entire tax component of the demand and the outstanding amount was related to interest component only. He submitted that, after passing of the stay order, SA No.104/Mum/2024 Vodafone Idea Ltd., A.Y. 2015-16 2 the appeal for AY 2015-16 came up for hearing on six occasions. On all the occasions, the assessee was ready for arguing the matter. However, the Bench heard the appeal of earlier Assessment Year namely, Assessment Year 2010-11 and accordingly, the appeals of other years including the year under consideration were adjourned. He submitted that the appeal of AY 2010-11 has since been heard and order is awaited. He also submitted that the order passed by the Tribunal in AY 2010-11 will have bearing in the appeal relating to AY 2015- 16. Ld. Authorized Representative pointed out that the case of assessee was listed for hearing on three different occasions in the month of June, August and September wherein it was observed that some of the issues involved in certain grounds of appeal in which all the years from Assessment Year 2011-12 to 2015-16 are identical with those in Assessment Year 2010-11 and has been heard on 07.03.2024. In this respect cross appeal for Assessment Year 2010- 11 were subsequently put up for clarification, which were heard on 19.07.2024 and the order is awaited for the same. Thus, the Bench was of the view that appeal for Assessment Year 2015-16 be heard only after receiving the order for Assessment Year 2010-11. Accordingly, the ld. A.R submitted that the delay in not disposing of appeal of AY 2015-16 is not attributable to the assessee. Accordingly, he prayed that the stay already granted by the Tribunal may kindly be extended. 3. We have heard the ld. Departmental Representative and also perused the record. From the submissions made by Ld A.R, we notice that the delay in not disposing of the appeal was not attributable to the assessee. Accordingly, we are of the view that the stay of collection of outstanding demand sought by the assessee deserves admission. Accordingly, we extend the stay of collection of outstanding demand for a further period of 180 days or till the date of disposal of the appeal, whichever period expires earlier. We notice SA No.104/Mum/2024 Vodafone Idea Ltd., A.Y. 2015-16 3 that the appeal is now posted for hearing on 23.10.2024. We also make it clear that the assessee shall not seek adjournment on the above date of hearing, failing which the present stay order shall be subjected to review by the Bench hearing the appeal. 4. In the result, the Stay Application is allowed. Order is pronounced in the open court on 22 October, 2024 Sd/- Sd/- (Amit Shukla) (Girish Agrawal) Judicial Member Accountant Member Dated: 22 October, 2024 MP, Sr.P.S. Copy to : 1. The Assessee 2. The Respondent 3. DR, ITAT, Mumbai 4. 5. Guard File CIT BY ORDER, (Dy./Asstt.Registrar) ITAT, Mumbai "