The Income Tax Appellate Tribunal (ITAT), Mumbai bench has granted an extension to the stay granted to Vodafone Idea since the appeal could not be disposed for the reason thatthe Commissioner (Appeals) insisted personal hearing instead of virtual hearings due to COVID-19 restrictions.
Earlier, the assessee had paid 40% of the tax demand out of Rs. 297 Crores and has provided security to the department as per the stay order granted and bank guaranties were provided to the extent of Rs. 207 Crores.
Before the Tribunal, the assessee contended that the appeal was adjourned from time to time either by the Bench or on the request of the Ld.DR and delay is not attributable to the assessee in the appeal getting adjourned from time to time.
The Tribunal bench comprising Judicial Member Mr. Pavan Kumar Gadale and Accountant Member Mr. Shamim Yahyaobserved that when the appeal came for hearing on 21/06/2021, the ld. DR submitted that he is ready to argue the case in ITA No. 216/Chd/2011 which has a bearing on other appeal including the stay granted appeal.
“For other appeal he sought stay on the ground that Shri Girish Dhave revenue’s counsel has still not recovered. However, the hearing of appeal could not come to completion for reasons which are self explanatory in the order sheet entry dated 24.06.2021,” the Tribunal observed.
Extending the stay period, the Tribunal held that “thus,it is clear that non completion of hearing of this appeal is solely attributable to revenue. In these circumstances, we are of the considered opinion that there is no change in facts and circumstances of the case. Accordingly, we extend the stay for a period of six months or till the disposal of the appeal whichever is earlier.”
Advocate Shri Salil Kapoor appeared for the assessee.
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