The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has again extended a stay order granted to the telecom giants Vodafone Idea for the assessment years 2010-11 and 2011-12 for another six months.
A two-member bench comprising Judicial Member Amarjith Singh and Accountant Member Shamim Yahya said that the hearing of the appeal after the last stay could not take place because of no fault of the assessee.
The assessee, Vodafone approached the Tribunal by way of stay applications whereby the assessee sought for extension of stay granted by ITAT against outstanding demand of tax and interest in the marginally noted assessment years arising out of the appeals already pending for disposal.
The stay was originally granted by the Delhi Tribunal in September 2019. However, the appeal is still pending disposal since the hearing is not completed.
Before the Tribunal, the assessee argued that a hearing of this appeal could not take place in the interim period due to no fault of the assessee.
Allowing interim relief to the assessee by extending the stay period, the Tribunal held that “Learned Departmental Representative could not dispute the proposition that hearing of the appeal after the last stay could not take place because of no fault of the assessee. Accordingly, we extend the stay for a period of six months from the date of this order or till the disposal of the appeal whichever is earlier.”
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