New Delhi Television Ltd. v. Deputy Commissioner of Income-tax
[Citation -2015-LL-0324-4]

Citation 2015-LL-0324-4
Appellant Name New Delhi Television Ltd.
Respondent Name Deputy Commissioner of Income-tax
Court HIGH COURT OF DELHI AT NEW DELHI
Relevant Act Income-tax
Date of Order 24/03/2015
Assessment Year 2009-10
Judgment View Judgment
Bot Summary: The petitioner has filed an appeal being I. T. A. No. 1212/Del/2014 before the Income-tax Appellate Tribunal being aggrieved by the assessment order. The Tribunal, at the initial stage, that is, on March 26, 2014, had granted stay of the demand which had been raised subsequent to the said assessment order, subject to certain conditions which have been fulfilled by the petitioner. A subsequent order dated October 10, 2014, was passed by the Tribunal extending the interim stay. By virtue of the decision of a Division Bench of this court in CIT v. Maruti Suzuki Ltd. No. 5086 of 2013, decided on February 21, 2014) 2014 362 ITR 215, it is made clear that the Tribunal has no authority to extend the period of stay beyond a period of 365 days from the initial date of grant of stay. As 365 days will elapse on March 25, 2015, the petitioner cannot approach the Tribunal for any further extension of stay. The learned counsel for the petitioner has placed before us several orders passed by this court, whereby this court has extended the stay initially granted by the Tribunal till the disposal of the appeal by the Tribunal in exercise of its jurisdiction under article 226 of the Constitution. We feel that since the petitioner had already been granted conditional stay by the Tribunal in respect of the said appeal and that the Tribunal is in the midst of hearing the appeal, it would be in the interest of justice that the stay order granted by the Tribunal is continued till the disposal of the appeal by the Tribunal.


JUDGMENT judgment of court was delivered by Badar Durrez Ahmed J.-CM No. 5359 of 2015 Allowed subject to all just exceptions. WP (C) No. 2992 of 2015 and CM No. 5358 of 2015 Issue notice. Notice is accepted by learned counsel appearing on behalf of respondents. Since facts are not in dispute, matter is taken up for hearing at first instance itself. petitioner has filed appeal being I. T. A. No. 1212/Del/2014 before Income-tax Appellate Tribunal being aggrieved by assessment order. Tribunal, at initial stage, that is, on March 26, 2014, had granted stay of demand which had been raised subsequent to said assessment order, subject to certain conditions which have been fulfilled by petitioner. subsequent order dated October 10, 2014, was passed by Tribunal extending interim stay. By virtue of decision of Division Bench of this court in CIT v. Maruti Suzuki (India) Ltd. (WP(C) No. 5086 of 2013, decided on February 21, 2014) [2014] 362 ITR 215 (Delhi), it is made clear that Tribunal has no authority to extend period of stay beyond period of 365 days from initial date of grant of stay. As 365 days will elapse on March 25, 2015, petitioner cannot approach Tribunal for any further extension of stay. It is also to be noted that, in meanwhile, petitioner's said appeal before Tribunal was listed for hearing but could not be taken up for reasons not attributable to petitioner. Now, appeal is listed for hearing on June 22, 2015. It is in these circumstances that petitioner has approached this court by way of this writ petition seeking extension of stay in respect of assessment year 2009-10 till disposal of appeal by Tribunal. learned counsel for petitioner has placed before us several orders passed by this court, whereby this court has extended stay initially granted by Tribunal till disposal of appeal by Tribunal in exercise of its jurisdiction under article 226 of Constitution. In fact, it is settled law that there is no bar for grant of such relief if court is of opinion that circumstances and ends of justice so warrant. This has also been stated clearly in Maruti Suzuki (supra). We feel that since petitioner had already been granted conditional stay by Tribunal in respect of said appeal and that Tribunal is in midst of hearing appeal, it would be in interest of justice that stay order granted by Tribunal is continued till disposal of appeal by Tribunal. It is ordered accordingly. writ petition stands disposed of. We hope that Tribunal shall dispose of abovementioned appeal pending before it as expeditiously as possible. Dasti under signature of Court Master. *** New Delhi Television Ltd. v. Deputy Commissioner of Income-tax
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