IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH "Friday/C", NEW DELHI
BEFORE
SH. N.K.BILLAIYA, ACCOUNTANT MEMBER
AND
SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER
S.A. No.845/Del./2019
Arising out of
(ITA No. 2546/Del/2014, A.Y. 2009-10)
S.A. No.846/Del./2019
Arising out of
(ITA No. 1578/Del/2017, A.Y. 2012-13)
S.A. No.847/Del./2019
Arising out of
(ITA No. 6754/Del/2017, A.Y. 2013-14)
Showa Corporation DDIT
C/o. Isao Ito, 9-11, Maruti Vs New Delhi
Industrial Area, Gurgaon .
PAN : AAHCS8931N
Applicant Respondent
Assessee by : Sh. Vishal Kalra, Adv, Sh. Piyush Goel, CA
Revenue by : Ms. Rinku Singh, Sr. DR
Date of hearing : 09.08.2019
Date of pronouncement : 09.08.2019
ORDER
PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER:
By means of this Stay application the applicants seeks to
extend the stay already granted for assessment years 2009-10,
2012-13 and 2013-14. The Ld.Authorised Representative for the
2 SA no.845, 846, 847/Del/2019)
(Showa Corporation
applicant submitted that the stays in these 3 years was last
extended on 5th Feb. 2019 it was further submitted that the delay in
the disposal of the appeals is not attributable to the assessee
applicant which was evident from the order sheet entries appearing
in the appeal folders. It was prayed that since the delay in the
disposal of the appeals was not attributable to the assessee and
since there has been no change in the factual circumstances, the
applications for extension of stay deserved to be allowed.
2. The Ld.Sr. Departmental Representative opposed the
extension of stay and submitted that the applicant should be
directed to deposit some amount towards the outstanding demand
before applications for extension of stay are allowed.
3. Having heard both the parties it is our considered opinion that
the delay and disposal of appeals is not attributable to the applicant
and therefore it is a fit case for extension of stay. Accordingly we
extend the stay of recovery of demand for the further period of 6
months or till the disposal of the appeal whichever is earlier subject
to the condition that the assessee will not seek undue adjournment.
Failing which the stays will be deemed to have been vacated.
4. In the final result all the three stay applications stand allowed.
Sd/- Sd/-
(N.K.BILLAIYA) (SUDHANSHU SRIVASTAVA)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Date: 09th August, 2019
*Binita*
3 SA no.845, 846, 847/Del/2019)
(Showa Corporation
Copy of order to: -
1) The Appellant;
2) The Respondent;
3) The CIT;
4) The CIT(A)-, New Delhi;
5) The DR, I.T.A.T., New Delhi;
True Copy
By Order
ITAT, New Delhi
Date of dictation 09.08.2019
Date on which the typed draft is placed before the
dictating Member
Date on which the typed draft is placed before the
Other Member
Date on which the approved draft comes to the Sr.
PS/PS
Date on which the fair order is placed before the
Dictating Member for pronouncement
Date on which the fair order comes back to the Sr.
PS/PS
Date on which the final order is uploaded on the
website of ITAT
Date on which the file goes to the Bench Clerk
Date on which the file goes to the Head Clerk
The date on which the file goes to the Assistant
Registrar for signature on the order
Date of dispatch of the Order
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