M/s. Towers Watson India Private Limited v. The Assistant Commissioner of Income-tax 11(3)(1), Mumbai
[Citation -2016-LL-0930-193]

Citation 2016-LL-0930-193
Appellant Name M/s. Towers Watson India Private Limited
Respondent Name The Assistant Commissioner of Income-tax 11(3)(1), Mumbai
Court ITAT-Mumbai
Relevant Act Income-tax
Date of Order 30/09/2016
Assessment Year 2010-11
Judgment View Judgment
Keyword Tags demand of tax
Bot Summary: At the outset, the Ld. A.R. of the assessee has brought our attention to the order dated 01.04.2016 of this Tribunal vide which the recovery of demand of tax in relation to the above captioned appeal has been stayed by the Tribunal 2 SA Nos.343/M/2016 M/s. Towers Watson India Private Limited observing that the assessee has not only prima-facie case but the balance of convenience also lies in favour of the assessee. The Ld. A.R. of the assessee has further submitted that the impugned recovery was stayed vide order dated 01.04.2016 for a period of six months or till the disposal of appeals whichever is earlier. It has also been pleaded that no facts and circumstances have changed till date. Considering the above submissions, the operation of the order dated 01.04.2016 staying the recovery of the impugned demand of taxes is extended for a further period of six months or till the date of disposal whichever is earlier. Rest of the conditions, if any, stipulated in the order dated 01.04.2016 will remain the same. Order pronounced in the open court on 30.09.2016. 6102.90.03 -/dS -/dS ACCOUNTANT MEMBER JUDICIAL MEMBER iabmuM/ ; Dated 18.10.2016 Kishore o dedrawro redrO eh o ypoC o dedrawro redrO eh o ypoC :: ott dedrawroff redrO ehtt ffo ypoC :: ott dedrawroff redrO ehtt ffo ypoC.1 tn alleppA ehT.2.


IN INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH K , MUMBAI BEFORE SHRI RAJENDRA, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER SA No.343/M/2016 (Arising out of ITA No.1140/M/2015) ( Assessment Years: 2010-11) M/s. Towers Watson India Assistant Commissioner Private Limited, of Income-tax 11(3)(1), 511/512, Solitaire Corporate Aayakar Bhavan, Park, .sV / M.K. Road, 151, Andheri Kurla Road, Mumbai 20 Andheri (East), Mumbai 400 093 PAN: AAACG2955K Present for: Assessee by : Shri Nikhil Tiwari, A.R. & Revenue by : Shri C.S. Sharma, D.R. Date of Hearing 6102.90.03 : Date of Pronouncement 6102.90.03 : ORDER Per Sanjay Garg, Judicial Member: present miscellaneous petitions have been preferred by assessee seeking extension of stay order dated 01.04.2016 passed in SA No.150/M/2016. 2. At outset, Ld. A.R. of assessee has brought our attention to order dated 01.04.2016 of this Tribunal vide which recovery of demand of tax in relation to above captioned appeal has been stayed by Tribunal 2 SA Nos.343/M/2016 M/s. Towers Watson India Private Limited observing that assessee has not only prima-facie case but balance of convenience also lies in favour of assessee. Ld. A.R. of assessee has further submitted that impugned recovery was stayed vide order dated 01.04.2016 for period of six months or till disposal of appeals whichever is earlier. Now it has been pleaded that said period of six months has expired on 01.10.2016. It has been further pleaded that there was no deliberate attempt on part of assessee for delaying disposal of captioned appeal. It has also been pleaded that no facts and circumstances have changed till date. 3. Considering above submissions, operation of order dated 01.04.2016 staying recovery of impugned demand of taxes is extended for further period of six months or till date of disposal whichever is earlier. Rest of conditions, if any, stipulated in order dated 01.04.2016 will remain same. Order pronounced in open court on 30.09.2016. 6102.90.03 -/dS -/dS ( Rajendra ) ( Sanjay Garg ) ACCOUNTANT MEMBER JUDICIAL MEMBER iabmuM/ ; Dated 18.10.2016 * Kishore o dedrawro redrO eh o ypoC o dedrawro redrO eh o ypoC :: ott dedrawroff redrO ehtt ffo ypoC :: ott dedrawroff redrO ehtt ffo ypoC .1 tn alleppA ehT .2 .tnednopseR ehT .3 -)A(TIC ehT .4 TIC .5 ,hcneB denrecnoC RD ehT ITAT, Mumbai )Dy./Asstt. Registrar ( //ypoC eur T// , BY ORDER .elif drauG .6 M/s. Towers Watson India Private Limited SA Nos.343/M/2016 3 M/s. Towers Watson India Private Limited v. Assistant Commissioner of Income-tax 11(3)(1), Mumbai
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