Google Case: No stay on demand on the ground of Appeal Filing

M/s. Google India Pvt. Ltd. Vs DCIT (ITAT Bangalore)

The present stay petition is filed seeking further extension of the stay of demand. Admittedly there is change of the circumstances from the first stay order, since this Tribunal had disposed of the appeal involving identical issue for earlier years against the assessee. Therefore, the principle that in absence of change of circumstances and the delay in disposal of appeal is not attributable to the assessee-company, stay should be extended, is not applicable to the present case.

The only ground on which learned counsel for the assessee is seeking extension of stay of demand is that he is proposing to appeal against the recent orders of the Tribunal for earlier years before the Hon’ble High Court and also intends to file Misc. Application before this Tribunal. In our considered opinion, this cannot be a valid ground for stay of demand. Unless and until, the orders passed by an appellate authority are reversed by the higher appellate authority or reviewed by its own, the orders passed shall hold the field and shall be binding on both the parties.

O R D E R

Per INTURI RAMA RAO, AM :

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