Aithent Technologies Private Limited v. Deputy Commissioner of Income-tax, Circle-1(1)
[Citation -2015-LL-0429-104]

Citation 2015-LL-0429-104
Appellant Name Aithent Technologies Private Limited
Respondent Name Deputy Commissioner of Income-tax, Circle-1(1)
Court HIGH COURT OF DELHI AT NEW DELHI
Relevant Act Income-tax
Date of Order 29/04/2015
Judgment View Judgment
Keyword Tags extension of stay
Bot Summary: The Tribunal had earlier granted stay and had been extending the stay from time to time and the last extension of stay was granted on 10.10.2014 for a period of six months. The period of 365 days from the initial grant of stay expired on 27.03.2015. In the meanwhile, the decision of the Division Bench of this Court has been rendered in the case of CIT v. Maruti Suzuki Limited: 362 ITR 215, whereby it has been held that the Income Tax Appellate Tribunal cannot extend stay beyond the period of 365 days in view of the proviso to Section 254(2A) of the Income Tax Act, 1961. The said decision held that in appropriate cases, the High Court could grant extension of stay in exercise of its jurisdiction under Article 226 of the Constitution of India. The matter is pending before the Income Tax Appellate Tribunal and the next date of hearing is 30.04.2015. The petitioner has had the benefit of stay throughout the pendency of the appeal before the Tribunal and we feel that this is a fit case in which this Court ought to extend the stay already granted by the Tribunal. We extend the stay earlier granted by the Tribunal till the disposal of the appeal by the said Tribunal.


44 IN HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 4299/2015 and CM No. 7791/2015 AITHENT TECHNOLOGIES PRIVATE LIMITED Petitioner Through: Dr Rakesh Gupta, Ms Poonam Ahuja and Mr Rohit Kumar Gupta versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1) Respondent Through: Mr Kamal Sawhney and Mr Mukul Mathur for revenue CORAM: HON'BLE MR. JUSTICE BADAR DURREZ AHMED HON'BLE MR. JUSTICE SANJEEV SACHDEVA ORDER % 29.04.2015 By way of this writ petition, petitioner is seeking extension of stay granted by Income Tax Appellate Tribunal to petitioner in Appeal, being ITA No. 4536/Del/2013, which is pending before said Tribunal. Tribunal had earlier granted stay and had been extending stay from time to time and last extension of stay was granted on 10.10.2014 for period of six months. period of 365 days from initial grant of stay expired on 27.03.2015. However, in meanwhile, decision of Division Bench of this Court has been rendered in case of CIT v. Maruti Suzuki (India) Limited: 362 ITR 215, whereby it has been held that Income Tax Appellate Tribunal cannot extend stay beyond period of 365 days in view of proviso to Section 254(2A) of Income Tax Act, 1961. said decision, however, held that in appropriate cases, High Court could grant extension of stay in exercise of its jurisdiction under Article 226 of Constitution of India. It is in these circumstances that petitioner has filed this writ petition. We have heard learned counsel for parties. matter is pending before Income Tax Appellate Tribunal and next date of hearing is 30.04.2015. petitioner has had benefit of stay throughout pendency of appeal before Tribunal and we, therefore, feel that this is fit case in which this Court ought to extend stay already granted by Tribunal. Consequently, we extend stay earlier granted by Tribunal till disposal of appeal by said Tribunal. We hope and expect that Tribunal shall dispose of matter at earliest. writ petition stands disposed of. Dasti under signature of Court Master. BADAR DURREZ AHMED, J SANJEEV SACHDEVA, J APRIL 29, 2015 SU Aithent Technologies Private Limited v. Deputy Commissioner of Income-tax, Circle-1(1)
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