Case Law Details
Undisputedly, the appellant is seeking extension of stay beyond 365 days. The appellant argued that on similar facts, the matter is pending before Hon’ble Supreme Court in case of Idea Cellular Limited and Bharti Cellular Limited, wherein ad interim order had been passed. The Hon’ble Bombay High Court in case of CIT vs Ronuk Industries Ltd (supra) has held that the Tribunal has power to extend the period of stay beyond 365 days u/s.254(2A), third proviso, even if the delay in disposing off the appeal is not attributable to the assessee, there may be several other reasons for not disposing of the appeal by the ITAT.
INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD
S.A. No. 86/Ahd/2012 (Arising out of ITA No.386/Ahd/2011) – Assessment Year :2008-09
S.A. No. 87/Ahd/2012 (Arising out of ITA No.387/Ahd/2011)- Assessment Year :2009-10
Vodafone West Limited (formerly known as Vodafone Essar Gujarat Limited)
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