Case Law Details
Google India Private Limited Vs ACIT (ITAT Bangalore)
The ITAT has granted an extension of stay period to IT giants Google India citing a reason for the delay in non-disposal of appeal.
In the given case, the assessee has filed the Stay Petition for extension of stay of outstanding demand. However, the revenue has challenged the above stay order passed by the Tribunal before the Hon’ble High Court.
The learned Authorized Representative submitted that the delay in non-disposal of appeal is not attributable to the assessee and the case was posted for hearing on 6.11.2019 and 18.11.2019, but the appeal could not be heard due to paucity of time.
Further, the learned Authorized Representative emphasized, that the delay in non-disposal of appeal is not attributable to the assessee. And if the delay is not attributable to the assessee, the Tribunal has power to extend the period of stay even beyond the time limit laid down in 3rd proviso to Section 254(2A) of the Income Tax Act, 1961
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