Vodafone East Ltd., Kolkata vs Assessee

1 S.P. No. 07/Kol/2015 (arising out of S.P. No. 77/Kol/2014 & S.P. No. 27/Kol/2014) (in ITA No. 243/Kol/2014) Assessment Year : 2010-2011

IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA 'A' BENCH, KOLKATA

Before Shri Sham im Ya hya, Accountant Member and Shri Ge orge M atha n, Judicial Me mber

S.P. No. 07/Kol/2015 (arising out of S.P. No. 77/Kol/2014 & 27/Kol/2014) (arising out of I.T.A. No. 243/Kol/2014) Assess ment year : 2010 -2 01 1

Vod a fone Ea st Limited ,........................................ .............P etitioner (For me rly kn own a s Vod a fone E ssa r Ea st Limited ) 11, Dr. U.N. Bhra h ma c ha ri Stre et, Kol ka ta -700 017 [PA N :AA ACU 3796 J]

-Vs.- Joint Co mmissi oner of Income Ta x,.................................Resp ond e nt Ra ng e-7, Kolka ta

Appeara nces by : S/ Shri Vibrooti Malhotra and Piyush Sin gh , Advocate, for th e P etitioner Sh ri Niloy Baran So m, JCIT, for th e Department

Dat e of concluding t he hearin g : Feb ruary 11, 2015 Dat e of pr onouncing th e order : Feb ruary 11, 2015

Per Shri George Mathan, Judicial Member :

This St ay Petition has been filed by the assessee in asses see's app eal in ITA No. 243/Ko l/2014.

2. Sh ri Vib rooti Malhotra, Advocat e and Shri Piyush Sin gh, Advocate, rep resented on behalf of the as ses see an d Sh ri Niloy Baran Som, JCIT, D.R., represented on behalf of th e R ev en ue.

3. The as ses see in the St ay Petition has reque sted for ext ension of stay as th e o rig inal st ay had been grant ed up to 3 1.01.2015 and the appeal of the ass ese e is now posted for heari ng on 1 9.02.2015. Ld. Cou nsel on 2 S.P. No. 07/Kol/2015 (arising out of S.P. No. 77/Kol/2014 & S.P. No. 27/Kol/2014) (in ITA No. 243/Kol/2014) Assessment Year : 2010-2011

beh alf of th e a ss ess ee su bmit s that th ere i s no chan ge in the fact s and circu mstanc es fro m the time wh en the stay was granted. It was the prayer that th e stay may be extended til l the disposal of the app eal by the Trib unal.

4. In reply, ld. D.R. v ehemently opposed to the exten sion of stay.

5. We have co nsid ered th e rival submissio ns. As th ere is no cha nge in the facts an d ci rcu mst anc es f rom the t ime an d stay had been ori gin ally grant ed by the Tribun al vide o rder dat ed 08.08.2014 and also co nsiderin g the fa ct that a s the reason fo r d elay in the dispo sal of the asses see's app eal is not attributable to the assessee, the St ay petition filed by the as se sse e stand s allo wed and the stay stands ext ended till 2 n d Ap ril, 2015.

6. In the result, Stay Petition fil ed by the asses see st and s allowed.

Ord e r p ronounced in the open Cou rt on 11 t h day of F ebruary, 20 15.

Sd /- Sd /- Shamim Yahya George Mathan (A cco untant Member) ( Jud icial Me mber)

Kolkata, th e 11 t h day of Feb ruary , 2015 Co pies to : (1) Voda fone Ea st Limited , (For me rly kn own a s Vod a fone E ssa r Ea st Limited ) 11, Dr. U.N. Bhra h ma c ha ri Stre et, Kol ka ta -700 017

(2) Joint Co mmissi oner of Income Ta x, Ra ng e-7, Kolka ta (3) CIT (4) CIT(A) (5) The Depar tmental R epr es entative (6) Guard Fil e By order et c

Assistant Registrar Income Tax App ellate Tribunal Kolkata Ben ch es, Kolkata Laha/Sr. P.S.