Vodafone Idea Ltd. (Earlier known as Vodafone India Limited Which now stands merged in Vodafone Idea Ltd.) v. ACIT, Circle-8(3)(2), Mumbai - 2019-LL-0927-31

Citation	2019-LL-0927-31
Appellant Name	Vodafone Idea Ltd. (Earlier known as Vodafone India Limited Which now stands merged in Vodafone Idea Ltd.)
Respondent Name	ACIT, Circle-8(3)(2), Mumbai
Court	ITAT-Mumbai
Relevant Act	Income-tax
Date of Order	27/09/2019
Assessment Year	2011-12
Judgment	View Judgment
Keyword Tags	extension of stay
Bot Summary:	Respondent Applicant by Shri Nitesh Joshi Respondent by Shri Senthil Kumar Date of hearing 27/09/2019 Date of pronouncement 27/09/2019 ORDER PER MAHAVIR SINGH,JM: By way of the present application, assessee seeks extension of the stay originally granted by the Tribunal vide order dated 30/09/2016 in SA No.340/Mum/2016 and lastly extended vide order dated 05/04/2019 in SA No.182/Mum/2019 for assessment year 2011-12. It is submitted by the Ld. Representative for the assessee that on earlier occasion, the stay was extended by the Tribunal vide order dated 2 S.A. No.378/MUM/2019 05/04/2019 on the ground that non-disposal of the appeal is not for the reasons attributable to the assessee. The Ld.Representative for the assessee pointed out that the said situation continues and that assessee had duly complied with the conditions imposed by the Tribunal while granting the stay initially. Having considered the rival stands, we find that though the extension of stay is beyond a period of 365 days following the judgment of Hon ble Bombay High Court in the case of Tata Tele Services Ltd. Vs. CIT, 286 CTR 336, the stay can be extended beyond the period of 365 days even after substitution of the third proviso to sub-section to 254 of the Act. Considering the fact situation, we extend the stay for a further period of 180 days or till the order of the Tribunal in assessee s appeal, whichever is earlier. In the result, the stay application is allowed, as above. Above decision was pronounced in the open court in the presence of both the parties at the conclusion of hearing on 27/09/2019 Sd/- Sd/- MAHAVIR SINGH ACCOUNTNAT MEMBER JUDICIAL MEMBER Mumbai, Dated 27/09/2019 Vm, Sr. PS(O/S) 3 S.A. No.378/MUM/2019 Copy of the Order forwarded to 1.

IN INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH J , MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER S.A. No.378/MUM/2019 (Arising out of ITA NO.884/Mum/2016, A.Y. 2011-12 ) Vodafone Idea Ltd. (Earlier known as Vodafone India Limited Which now stands merged in Vodafone Idea Ltd.) 10th Floor, Birla Centurion, Century Mill Compound, Pandurang Budhkar Marg, Worli, Mumbai 400 030 PAN: AAACH5332B Applicant Vs. ACIT Circle-8(3)(2), Mumbai. Respondent Applicant by Shri Nitesh Joshi Respondent by Shri Senthil Kumar Date of hearing 27/09/2019 Date of pronouncement 27/09/2019 ORDER PER MAHAVIR SINGH,JM: By way of present application, assessee seeks extension of stay originally granted by Tribunal vide order dated 30/09/2016 in SA No.340/Mum/2016 and lastly extended vide order dated 05/04/2019 in SA No.182/Mum/2019 for assessment year 2011-12. 2. It is submitted by Ld. Representative for assessee that on earlier occasion, stay was extended by Tribunal vide order dated 2 S.A. No.378/MUM/2019 05/04/2019 on ground that non-disposal of appeal is not for reasons attributable to assessee. Ld.Representative for assessee pointed out that said situation continues and that assessee had duly complied with conditions imposed by Tribunal while granting stay initially. 3. aforesaid factual matrix is not contested by Ld. Departmental Representative but plea for extension has been opposed. 4. Having considered rival stands, we find that though extension of stay is beyond period of 365 days, however, following judgment of Hon ble Bombay High Court in case of Tata Tele Services (Maharashtra) Ltd. Vs. CIT, (2016) 286 CTR 336 (Bom), stay can be extended beyond period of 365 days even after substitution of third proviso to sub-section (2A) to 254 of Act. Considering fact situation, we extend stay for further period of 180 days or till order of Tribunal in assessee s appeal, whichever is earlier. appeal is already fixed for hearing on 30/09/2019, which will remain same. 5. In result, stay application is allowed, as above. Above decision was pronounced in open court in presence of both parties at conclusion of hearing on 27/09/2019 Sd/- Sd/- (RAJESH KUMAR) MAHAVIR SINGH ACCOUNTNAT MEMBER JUDICIAL MEMBER Mumbai, Dated 27/09/2019 Vm, Sr. PS(O/S) 3 S.A. No.378/MUM/2019 Copy of Order forwarded to 1. Appellant , 2. Respondent. 3. CIT(A)- 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. BY ORDER, (Dy. Asstt. Registrar) ITAT, Mumbai Vodafone Idea Ltd. (Earlier known as Vodafone India Limited Which now stands merged in Vodafone Idea Ltd.) v. ACIT, Circle-8(3)(2), Mumbai

Metadata

Judgment