United Health Group Information Services Private Limited v. Deputy Commissioner of Income-tax Circle 27(1) New Delhi & Anr
[Citation -2015-LL-0410-1]

Citation 2015-LL-0410-1
Appellant Name United Health Group Information Services Private Limited
Respondent Name Deputy Commissioner of Income-tax Circle 27(1) New Delhi & Anr.
Court HIGH COURT OF DELHI AT NEW DELHI
Relevant Act Income-tax
Date of Order 10/04/2015
Judgment View Judgment
Keyword Tags interim stay • stay of demand of tax
Bot Summary: The petitioner has filed an appeal being ITA No.825/Del/2014 before the Income Tax Appellate Tribunal being aggrieved by the order passed by the Dispute Resolution Panel on 31.10.2013. The Tribunal, at the initial stage, that is, on 31.03.2014, had granted stay of the demand which had WPC 3478/2015 Page 1 of 3 been raised subsequent to the said order of the Dispute Resolution Panel on condition of the petitioner depositing a sum of Rs 3 crore. A subsequent order dated 26.09.2014 was passed by the Tribunal extending the interim stay which it had earlier granted on 31.03.2014. By virtue of the decision of a Division Bench of this Court in CIT v. Maruti Suzuki Limited: WP(C) 5086/2013 decided on 21.02.2014, 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 have elapsed on 30.03.2015, 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.


HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 10.04.2015 + W.P.(C) 3478/2015 UNITED HEALTH GROUPINFORMATION SERVICES PRIVATE LIMITED ... Petitioner versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 27(1) NEW DELHI & ANR. ... Respondents Advocates who appeared in this case: For Petitioner : Mr Deepak Chopra with Mr Harpreet Ajmani and Ms Ananya Kapoor, Adv. For Respondents : Mr P. Roychaudhuri with Mr Rohit Madan, Adv. CORAM:- HON BLE MR JUSTICE BADAR DURREZ AHMED HON BLE MR JUSTICE SANJEEV SACHDEVA JUDGMENT BADAR DURREZ AHMED, J (ORAL) 1. 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. 2. petitioner has filed appeal being ITA No.825/Del/2014 before Income Tax Appellate Tribunal being aggrieved by order passed by Dispute Resolution Panel on 31.10.2013. Tribunal, at initial stage, that is, on 31.03.2014, had granted stay of demand which had WPC 3478/2015 Page 1 of 3 been raised subsequent to said order of Dispute Resolution Panel on condition of petitioner depositing sum of Rs 3 crore. petitioner had already deposited said sum and recovery of balance demand was stayed. 3. subsequent order dated 26.09.2014 was passed by Tribunal extending interim stay which it had earlier granted on 31.03.2014. By virtue of decision of Division Bench of this Court in CIT v. Maruti Suzuki (India) Limited: [WP(C) 5086/2013] decided on 21.02.2014, 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 have elapsed on 30.03.2015, 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 16.07.2015. 4. It is in these circumstances that petitioner has approached this Court by way of this writ petition seeking grant of stay of recovery of balance amount in respect of assessment year 2009-10 till disposal WPC 3478/2015 Page 2 of 3 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). 5. 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. Dasti under signature of Court Master. BADAR DURREZ AHMED, J SANJEEV SACHDEVA, J APRIL 10, 2015/SU WPC 3478/2015 Page 3 of 3 United Health Group Information Services Private Limited v. Deputy Commissioner of Income-tax Circle 27(1) New Delhi & Anr
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