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Allscripts(India) ... vs Assessee

Income Tax Appellate Tribunal16 January 2015

Ratio decidendi

The rule this decision rests on

The extension of a tax demand stay was warranted where the assessee had already deposited a substantial part of the demand and the non-disposal of its appeal was not attributable to any fault of the assessee; in such circumstances the Tribunal may extend the stay for a fixed period or until disposal of the appeal, whichever is earlier, and may direct that no adjournment be sought of the fixed hearing date.

Written by Miss Lucy from the judgment below, not taken from a headnote.

Judgment

As delivered

आयकर अपील य अ धकरण, अहमदाबाद यायपीठ 'डी' अहमदाबाद।IN THE INCOME TAX APPELLATE TRIBUNAL"D" BENCH, AHMEDABADी जी0सी0 गु ता, उपा य एवं ी एन0एस0 सैनी, लेखा सद य के समBEFORE SHRI G.C. GUPTA, VICE PRESIDENT ANDSHRI N.S. SAINI, ACCOUNTANT MEMBER

Stay Petition No.01/Ahd/2015 (AY 2009-10) (आयकर अपील सं./ In I.T.A. No.771/Ahd/2014) Assessment Year : 2009-10 All scri pts (Indi a) Pvt Ltd., बनाम/ DCIT [Formerl y known as Ecli psys Vs. Ci rcl e - 1(1) (Indi a) Pvt. Ltd.] Baroda 10 & 11 t h Fl oor, Atl anti s th

Hei ghts, Dr. Vi kram Sarabhai Road, Vadodara, Gujarat PAN : AACC M 2641 J (अपीलाथ /Applicant) .. ( यथ /Respondent)

Applicant by : Shri Aliasger Rampurawala, AR Respondent by : Shri Vimalendu Verma, CIT-DR

सु नवाई क तार ख/ Date of Heari ng : 12.01.2015 घोषणा क तार ख /Date of Pronouncement : 16.01.2015

आदे श/O R D E R

PER SHRI N.S. SAINI, ACCOUNTANT MEMBER:

The present stay petition is filed on 02.01.2015 (in ITA No.771/Ahd/2014 for AY 2009-10 and in SP No.84/Ahd/2014) by the applicant-assessee to extend the stay granted by this Tribunal (ITAT "D" Bench, Ahmedabad) vide order dated 01.10.2014.

2. The Authorized Representative of the assessee submitted that this Tribunal was pleased to grant the stay vide order dated 01.10.2014 for a period of three months. The stay has expired on 01.01.2015. He submitted that the assessee has already deposited the amount of Rs.1,15,00,000/- on 21.03.2014. He further submitted that the appeal could not be disposed of by the Tribunal for no fault of SP No. 01/Ahd/2015 in ITA No.771/Ahd/2014 AY 2009-10 Allscripts (India) Pvt Ltd v. DCIT -2-

the assessee and, therefore, urged that the stay granted on 01.10.2014 may kindly be extended. He further submitted that the hearing of the appeal i.e. ITA No.771/Ahd/2014 for AY 2009-10, has already been fixed for 03.03.2015.

3. On the other hand, the Departmental Representative vehemently opposed the stay petition and submitted that the assessee should be directed to deposit the entire outstanding dues.

4. We have heard the rival submissions and perused the material on record. In the instant case, we find that the total tax demand of Rs.1,63,62,980/-, which consists of Rs.1,09,65,899/- towards tax and Rs.53,97,081/- towards interest; and out of this total tax demand of Rs.1,63,62,980/-, Rs.1,15,00,000/- was already deposited by the assessee on 21.03.2014. Further, in view of the fact that there is no fault on the part of the assessee in the appeal being not disposed of by the Tribunal, we are of the view that the stay should be extended. We, therefore, grant the extension of stay of demand for a further period of 6 months or till the disposal of the appeal, whichever is earlier. The appeal is fixed for hearing on 03.03.2015. This date of hearing is duly communicated to both the sides in the Court; hence, notice of hearing is dispensed with. Assessee shall not seek any adjournment of the date of hearing.

5. In the result, the stay application filed by the assessee is allowed.

Order pronounced in the Court on Friday, the 16th of January, 2015 at Ahmedabad.

Sd/- Sd/-

(G.C. GUPTA) ( N.S. SAINI) VICE PRESIDENT ACCOUNTANT MEMBER Ahmedabad; Dated 16/01/2015 *Biju T, PS

SP No. 01/Ahd/2015 in ITA No.771/Ahd/2014 AY 2009-10 Allscripts (India) Pvt Ltd v. DCIT -3-

आदे श क त ल प अ े षत/Copy of the Order forwarded to :

1. अपीलाथ / The Appellant

2. यथ / The Respondent.

3. संबं धत आयकर आयु त / Concerned CIT

4. आयकर आयु त(अपील) / The CIT(A)-

5. वभागीय त न ध, आयकर अपील य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad

6. गाड फाईल / Guard file.

आदे शानु सार/ BY ORDER,

//TRUE COPY// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad

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