ITAT extends Stay granted to Google [Read Order]

The Bangalore bench of the Income Tax Appellate Tribunal (ITAT), on Friday, extended the stay granted to Google LLC.

The counsel for Google contended that in this case, the stay was earlier granted by the Tribunal in SP No.55/Bang/2021 vide its order dated 27/08/2021, till the final disposal of the appeal subject to the condition of payment of 20% of the outstanding demand i.e Rs.1,30,43,500/-. The said amount was deposited by the assessee. Post the passing of the stay order by the Tribunal, the appeal of the assessee was listed on four occasions before the Tribunal.

In August last year, the Tribunal has held that where the delay in the disposal of the pending appeal is not attributable to the assessee, the tribunal has the power to extend the stay beyond a period of 365 days even after the amendment of the third proviso to section 254(2A) w.e.f 1st October 2008.

“Taking into consideration the entire factual position in this regard as discussed above and the further fact that the assessee had already complied with the terms and conditions of the first stay and that the assessee has not adopted a hostile attitude in the disposal of the appeal, we grant the extension of stay of demand till the disposal of the present appeal or for a further period of 180 days from the date of this order, whichever is earlier. It is made clear that the extension of stay is granted subject to the condition that the assessee will not seek adjournment without just cause. In case any adjournment is sought without good reasons, the stay granted hereinabove shall automatically revoke and case will be delisted from the priority list and come up for hearing in the normal course,” the Tribunal held.

To Read the full text of the Order CLICK HERE

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