Tata Communication Limited v. DCIT, Circle-1(3)(2), Mumbai
[Citation -2019-LL-0927-34]
| Citation | 2019-LL-0927-34 |
|---|---|
| Appellant Name | Tata Communication Limited |
| Respondent Name | DCIT, Circle-1(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 | outstanding demand • 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 on recovery of outstanding demand earlier granted by the Tribunal vide order dated 29/03/2019 in SA No.156/Mum/2019. Initially, stay on the disputed demand was granted by the Tribunal vide order dated 22/04/2016 vide SA No.117/Mum/2016, wherein the demand was partially stayed considering the merit of the issues involved. 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.373/MUM/2019 29/03/2019 on the ground that non-disposal of the appeal is not for the reasons attributable to the assessee. Ld. Representative for the assessee submitted that now the appeal of the assessee is again fixed for hearing on 13/11/2019. Therefore he prayed for extension of the stay for a further period of six months. 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. In the result, the stay application is allowed, as above. |