IN INCOME TAX APPELLATE TRIBUNAL G DELHI BENCH G : NEW DELHI BEFORE SHRI I.C. SUDHIR, JUDICIAL MEMBER AND SHRI ANADI NATH MISHRA, ACCOUNTANT MEMBER Nos Stay Application Nos.431/Del/2016, 432/Del/2016, 433/Del/2016, 434/Del/2016 & 435/Del/2016 Nos.224/Del/2015, (In ITA Nos.224/Del/2015, 225/Del/2015, 226/Del/2015, 3552/Del/2015 & 227/Del/2015) Years 2007- 2008- 2009- 2010- 2011- Assessment Years : 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 M/s Shanghai Electric Group Vs. Deputy Commissioner of Co., Ltd., Income Tax, C/o M/s SRBC & Associates Circle- Circle-3(1)(2), LLP., International Taxation, 4th & 5th Floor, Plot No.2B, New Delhi. Tower- Sector or- Tower-2, Sector-126, Noida. PAN : AAPCS1357N. (Appellant) (Respondent) Appellant by : Shri Amit Srivastava, Advocate. Respondent by : Shri S.K. Jain, Senior DR. Date of hearing : 16.09.2016 Date of pronouncement : 16.09.2016 ORDER PER ANADI NATH MISHRA, AM :- assessee has filed stay petitions for five assessment years 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12. In all assessment years, stay was earlier granted by ITAT and these petitions now before us are aimed at seeking extension of stay already granted by ITAT. 2. stay was initially granted by ITAT for assessment years 2007-08, 2008-09, 2009-10 & 2011-12 vide order dated 30th January, 2 S.A. Nos.431 to 435/D/2016 2015. Vide separate order dated 10th September, 2015, stay was granted by ITAT for assessment year 2010-11. Vide aforesaid th order dated 10 September, 2015, stay for assessment years 2007-08, 2008-09, 2009-10 & 2011-12 was also extended. Subsequently, vide orders dated 10th March, 2016 stay for assessment year 2010-11 was extended and vide order dated 16th March, 2016, stay for assessment year 2007-08, 2008-09, 2009-10 & 2011-12 was further extended. assessee has now filed these stay applications dated 7th September, 2016 for further extension of stay for assessment year 2007-08 to 2011-12. 3. During course of hearing, learned AR of assessee submitted that delay in disposal of appeals is not attributable to assessee. In support of this contention, our attention was drawn to sequence of events after aforesaid orders dated 10th March, 2016 and 16th March, 2016, which is as under :- (i) hearing fixed on 23rd March, 2016 was adjourned to 31st March, 2016 on request of CIT-DR. (ii) On 31st March, 2016, hearing was again adjourned to 13th April, 2016 at request of CIT-DR. (iii) On 13th April, 2016, matter was once again adjourned to 18th May, 2016 at request of CIT-DR. (iv) On 18th May, 2016, hearing was once more adjourned to 6th July, 2016 at request of CIT-DR. 3 S.A. Nos.431 to 435/D/2016 (v) On 6th July, 2016, matter was deferred to 7th July, 2016 as 6th July, 2016 was declared as public holiday on account of Eid. (vi) On 7th July, 2016, matter could not be taken up as Bench was not functioning on that date. 3.1 learned AR of assessee further submitted that there is no material change in facts and circumstances since aforesaid orders dated 10th March, 2016 and 16th March, 2016 of ITAT. 4. Learned AR further submitted that assessee filed letter dated 17th August, 2016 for fixation of next date of hearing. He informed that hearing is now fixed on 20th September, 2016 for all five appeals for assessment year 2007-08 to 2011-12. 5. Learned DR opposed further extension of stay in these cases. However, he could not rebut contention of learned AR of assessee, that delay in disposal of appeals is not attributable to assessee. 6. We have heard both sides. We have also perused materials on record. In view of sequence of events narrated earlier, we are of view that delay in disposal of appeals is not attributable to assessee. Hon'ble Jurisdictional High Court in case of Pepsi Foods Pvt.Ltd. Vs. ACIT and others in W.P.(C) 1334/2015 and others, judgment dated 19th May, 2015 has held that where delay in disposing of appeal is not attributable to assessee, Tribunal has power to grant extension of stay beyond 365 days in deserving cases. 4 S.A. Nos.431 to 435/D/2016 7. As delay in disposing of appeals is not attributable to assessee, and as there is no material change in facts and circumstances, we are of view that this is deserving case for further extension of stay of demand. Accordingly, stay of demand is extended for further period of six months or till disposal of appeals, whichever is earlier. This is subject to condition that assessee will not seek adjournment in hearings fixed for disposal of appeals unless there are compelling reasons. 8. In result, stay petitions are allowed. Decision pronounced in open Court on 16.09.2016. Sd/- Sd/- SUDHIR) (I.C. SUDHIR) (ANADI NATH MISHRA) MISHRA JUDICIAL MEMBER ACCOUNTANT MEMBER VK. Copy forwarded to: - 1. Appellant : M/s Shanghai Electric Group Co., Ltd., C/o M/s SRBC & Associates LLP., 4th & 5th Floor, Plot No.2B, Tower- Sector- Tower-2, Sector-126, Noida. 2. Respondent : Deputy Commissioner of Income Tax, Circle- Circle-3(1)(2), International Taxation, New Delhi. 3. CIT 4. CIT(A) 5. DR, ITAT Assistant Registrar M/s Shanghai Electric Group Co. Ltd. v. Deputy Commissioner of Income-tax, Circle-3(1)(2), International Taxation, New Delhi