DCIT CIRCLE-4(2), NEW DELHI vs. BSES RAJDHANI POWER LTD., NEW DELHI
Income Tax Appellate Tribunal, DELHI BENCH “D”: NEW DELHI
Before: SHRI VIKAS AWASTHY & SHRI M. BALAGANESH
PER M. BALAGANESH, A. M.: 1. By virtue by these stay applications, the assessee is seeking extension of stay of demand to be kept in abeyance till the disposal of appeals by this Tribunal. 2. We have heard the rival submissions and perused the material available on record. In these cases, extension of stay was granted from time to time after due satisfaction of fact that 20% of the disputed tax has already been paid for each of the assessment years under consideration. On perusal of the case records, it is noticed that delay in non disposal of these appeals could not be attributed to the assessee. Hence, we deem it fit and appropriate to grant of extension of stay of demand for a further period of 180 days or till the disposal of appeals, whichever is earlier. The assessee is directed to produce paper books, if any, by giving an advance copy to the ld DR at least 1 week before the schedule date of hearing. The assessee shall not take any unwarranted adjournments on the scheduled date of hearing of the main appeals. 3. In the result, all the stay applications of the assessee are allowed.
Order pronounced in the open court on 25/07/2025. - - (VIKAS AWASTHY)
ACCOUNTANT MEMBER
Dated: 25/07/2025
A K Keot