Subject: extension for stay for a further period of six months from today or till the disposal of the appeal

Referred Sections:
Section 254(2A)

Referred Cases / Judgments
Delhi High Court in Pepsi Foods Pvt. Ltd vs. ACIT (2015) 376 ITR 87 (Del)

Stay No. 619/D/2018
(In ITA 671/AHD/2015)


            IN THE INCOME TAX APPELLATE TRIBUNAL
                  DELHI BENCH `I-2' NEW DELHI

  BEFORE SHRI N.K.BILLAIYA, ACCOUNTANT MEMBER
                     AND
 SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER

                          STAY NO. 619/Del/2018
                        (IN ITA No.671/AHD/2015)
                         Assessment Year: 2010-11
     Vodafone Mobile Services Ltd.,                DCIT,
     (Formerly known as Vodafone West Ltd.)        Circle 4(1)(2),
     C-48, Okhla Industrial Area,             vs   Ahmedabad.
     Phase-II, New Delhi-110020
     (PAN: AAACS4457Q)
     Appellant                                     Respondent

                  Assessee by :Shri Deepak Chopra, Adv.
                               Ms Manasvini Bajpai, Adv.
                Department by: Ms Anchal Khandelwal, Sr. DR

               Date of hearing : 14.09.2018
       Date of pronouncement : 14.09.2018


                             ORDER

PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER :
       By means of this Stay Application, the assessee seeks

extension of the stay originally granted by the Tribunal on

17.04.2015          as extended from time to time and lastly on

25.01.2018 in relation to the assessment year 2010-11.


2.     The Id, AR submitted that the conditions stipulated, while

granting original stay, were duly complied with and the delay in

disposing of the appeal has not occurred due to the assessee. It

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(In ITA 671/AHD/2015)


was, therefore, prayed that the stay hitherto granted may be

further extended. The Id. DR opposed the extension of stay.


3.   We have heard the parties and perused the relevant material

on record. The Hon'ble Delhi High Court in Pepsi Foods Pvt. Ltd

vs. ACIT (2015) 376 ITR 87 (Del) has held that the third proviso

to section 254(2A) is constitutionally invalid. The net effect of this

judgment is that if the appeal could not be disposed of by the

Tribunal for no fault of the assessee, then the power vests with

the Tribunal to extend the stay beyond the aggregate period of

365 days.






4.     On merits, it is indisputably found that the terms of stay

originally granted have been duly complied with.          The appeal

could not be finally heard for one reason or the other, but for no

fault of the assessee. Considering the entirety of the facts and

circumstances of the instant case, we are inclined to grant

extension for stay for a further period of six months from today or

till the disposal of the appeal, whichever is earlier. The appeal is

directed to be fixed for hearing on 29.10.2018.

5.     In     the       result,   stay application of the assessee is

allowed.



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Stay No. 619/D/2018
(In ITA 671/AHD/2015)




Order pronounced in the open court on 14th September, 2018.

       Sd/-                             Sd/-

(N.K.BILLAIYA)                   (SUDHANSHU SRIVASTAVA)
 ACCOUNTANT MEMBER                   JUDICIAL MEMBER

Dated: 14th SEPTEMBER, 2018
`GS'


Copy forwarded to: -

       1)     Appellant
       2)     Respondent
       3)     CIT(A)
       4)     CIT
       5)     DR
                           True Copy

                                            By Order



                                        ASSTT. REGISTRAR




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Stay No. 619/D/2018
(In ITA 671/AHD/2015)


Date of dictation

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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