Case Law Details

Case Name : Dell International Services India Pvt. Ltd. Vs ACIT (ITAT Bangalore)
Appeal Number : SP Nos. 30 to 34/Bang/2021
Date of Judgement/Order : 16/04/2021
Related Assessment Year : 2009-10 to 2013-14

Dell International Services India Pvt. Ltd. Vs ACIT (ITAT Bangalore)

We find that the appeals were listed for hearing and adjourned and the delay for non-disposal of the appeals is not attributable to the assessee. Considering the overall facts and circumstances of the case and following the decision rendered by Hon’ble Delhi High Court in the case of Pepsi Foods Pvt. Ltd. 376 ITR 87 (Delhi) which was confirmed by the Hon’ble Supreme Court in [2021] 126 com 69 (SC) and the decision rendered by the coordinate bench in the case of SAP Labs (I) Pvt. Ltd. 67 Taxmann.com 78, we grant extension of stay in all these cases for a period upto 30th September, 2021, or till the disposal of the appeals, whichever is earlier. The assessee shall not seek adjournment of the appeals and cooperate in disposal of the appeals.

FULL TEXT OF THE ITAT JUDGEMENT

These stay petitions are filed by the assessee seeking extension of stay granted by the Tribunal in SP Nos.158, 160 to 164/Bang/2020 dated 18.9.2020 against the outstanding demand for the assessment years 2009­10 to 2013-14.

2. The ld. AR submitted that the stay was granted by the Tribunal in these cases vide order dated 13.3.2020 and subsequently by order dated 18.9.2020 granting stay for a period of six months. Consequently the appeals were listed for hearing before the Tribunal on various dates on six occasions from 23.3.2020 to 23.3.2021 and adjourned due to virtual hearing due to COVID-19 pandemic and posting of appeals in physical hearing due to voluminous paperbook and technical glitches and the delay in non-disposal of the appeals is not attributable to the assessee. It was accordingly prayed that extension of stay in these cases may be granted.

3. We have heard both the parties and perused the material on record. We find that the appeals were listed for hearing and adjourned and the delay for non-disposal of the appeals is not attributable to the assessee. Considering the overall facts and circumstances of the case and following the decision rendered by Hon’ble Delhi High Court in the case of Pepsi Foods Pvt. Ltd. 376 ITR 87 (Delhi) which was confirmed by the Hon’ble Supreme Court in [2021] 126 com 69 (SC) and the decision rendered by the coordinate bench in the case of SAP Labs (I) Pvt. Ltd. 67 Taxmann.com 78, we grant extension of stay in all these cases for a period upto 30th September, 2021, or till the disposal of the appeals, whichever is earlier. The assessee shall not seek adjournment of the appeals and cooperate in disposal of the appeals.

4. In the result, all the stay petitions are allowed as above. Pronounced in the open court on this 16th day of April, 2021.

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