$ 58 * IN HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9200/2017 & CM APPL. 37634/2017 TURNER INTERNATIONAL INDIA PVT. LTD. Petitioner Through: Mr. M.S.Syali, Senior Advocate with Mr.Mayank Nagi, Mr.Vikrant A. Maheshwari, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX Respondent Through: Mr. Asheesh Jain, Senior Standing Counsel for Income Tax Department. CORAM: JUSTICE S. MURALIDHAR JUSTICE PRATHIBA M. SINGH ORDER % 17.10.2017 1. challenge in present writ petition by Petitioner Assessee is to order dated 10th October 2017 passed by Income Tax Appellate Tribunal ( ITAT ), whereby stay earlier granted by ITAT by order dated 4th August 2017 for period of 6 months during pendency of Petitioner s Appeal being ITA No. 218/Del/2017 for Assessment Year ( AY ) 2012-13 stood vacated. 2. order dated 4th August 2017 of ITAT, passed after hearing both Petitioner Assessee as well as Respondent-Revenue, reads as under: By means of present stay application, assessee seeks extension of stay of outstanding demand granted by Tribunal vide its order dated 03.02.2017, in relation to assessment year 2012-13. W.P.(C) 9200/2017 Page 1 of 3 2. ld. AR submitted that conditions stipulated, while granting original stay, were duly compiled with and delay in disposing of appeal has not occurred due to assessee. It was, therefore, prayed that stay hitherto granted may be extended. ld. DR opposed extension of stay. 3. We have heard parties and perused relevant material on record. It is indisputably found that terms of stay have been duly compiled with. appeal could not be finally heard for one reason or other, but for no fault of assessee. Considering entirety of facts and circumstances of instant case, we are inclined to grant extension of stay for further period of six months from today or till disposal of appeal, whichever is earlier. 4. In result, stay application is allowed. 3. It is pointed out that appeal filed by Petitioner was listed for hearing before ITAT on 10th October 2017. On that date, learned Authorised Representative ( AR ) of Petitioner was not in country and request was made that appeal be adjourned to immediate following day. ITAT records in impugned order that, Ld. DR however is insisting on either going ahead with hearing or vacating stay . In circumstances, ITAT was of view that we have no option but to vacate stay . 4. discretion whether order of stay should be vacated is definitely available with ITAT but such discretion should be exercised judicially. Given above background when as recently as on 4th August 2017, ITAT thought it fit to extend stay for further period of six months W.P.(C) 9200/2017 Page 2 of 3 from today or till disposal of appeal, whichever is earlier , appeal not having been being disposed of, ITAT was under no compulsion to immediately vacate stay only because request for adjournment by one day was made by AR of Petitioner. appeal, which is now listed for hearing before ITAT on 20th November 2017, could have been either advanced to earlier date or it made clear that there would be no further adjournment on that date. 5. Mr. Syali, learned Senior Counsel appearing for Petitioner assures Court that Petitioner-Assessee will proceed with its appeal on 20th November 2017 without seeking any adjournment. In view of above assurance, no further directions are called for in this regard. 6. In circumstances, Court sets aside order dated 10th October 2017 passed by ITAT and directs that appeal of Petitioner being ITA No. 218/Del/2017 be listed on 20th November 2017, date already fixed by ITAT. interim order dated 4th August 2017 of ITAT is restored. 7. writ petition is allowed and application is disposed of in above terms. S. MURALIDHAR, J. PRATHIBA M. SINGH, J. OCTOBER 17, 2017/j W.P.(C) 9200/2017 Page 3 of 3 Turner International India Pvt. Ltd. v. Deputy Commissioner of Income-tax