M/s. Atos Information Technology HK Limited v. Deputy Commissioner of Income-tax (International Taxation), Range 1(1)((2), Mumbai
[Citation -2016-LL-0930-195]

Citation 2016-LL-0930-195
Appellant Name M/s. Atos Information Technology HK Limited
Respondent Name Deputy Commissioner of Income-tax (International Taxation), Range 1(1)((2), Mumbai
Court ITAT-Mumbai
Relevant Act Income-tax
Date of Order 30/09/2016
Assessment Year 2006-07
Judgment View Judgment
Keyword Tags information technology • demand of tax • plant
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 appeals/assessment years have been stayed by the Tribunal 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 been further pleaded that there was no deliberate attempt on the part of the assessee for delaying the disposal of the captioned appeals. 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.


IN INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH L , MUMBAI BEFORE SHRI RAJENDRA, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER SA Nos.344, 345, 346 & 347/M/2016 (Arising out of ITA Nos.237, 238, 239 & 240/M/2016) (Assessment Years: 2006-07, 2007-08, 2008-09 & 2012-13 ) M/s. Atos Information Deputy Commissioner of Technology HK Limited, Income Tax (International C/o. Godrej & Boyce Mfg. Taxation) Ltd, .sV Range 1(1)((2), Plant No.5, Phirojshanagar, Mumbai LBS Marg, Vikhroli (West), Mumbai 400 093 PAN: AAKCS8720L tnalleppA tnednopseR Present for: Assessee by : Shri Dhanesh Bafna, A.R. & Shri Ravi Sawana, 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 Nos.50, 51, 52 & 53/M/2016. 2 SA Nos.344, 345, 346 & 347/M/2016M/s. Atos Information Technology HK Limited 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 appeals/assessment years have been stayed by Tribunal 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 appeals. 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 ( 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 :: .1 tn alleppA ehT / ITAT, Mumbai Dy./Asstt. Registrar ( ypoC eur T// , BY ORDER .elif drauG / .6 RD ehT TIC .4 -)A(TIC ehT / ) ( .3 .tnednopseR ehT .2 Atos Information Technology HK Limited SA Nos.344, 345, 346 & 347/M/2016M/s. 3 M/s. Atos Information Technology HK Limited v. Deputy Commissioner of Income-tax (International Taxation), Range 1(1)((2), Mumbai
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