QUALCOMM INDIA PVT. LTD.,NEW DELHI vs. ADDL.CIT, SPECIAL RANGE-7, NEW DELHI

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ITA 193/DEL/2019Status: DisposedITAT Delhi01 March 2019AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the stay application as withdrawn. The Tribunal also granted an early hearing for the main appeal.

What were the facts?

The assessee filed a stay application. The assessee's counsel stated that if an early hearing of the appeal was granted, they would not press the stay application. The Revenue's representative had no objection.

What were the issues?

The primary issue was the assessee's request for a stay on recovery proceedings, which was linked to the early hearing of their appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “SMC” : DELHI

Before: SHRI BHAVNESH SAINI

Hearing: 01.03.2019Pronounced: 01.03.2019

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER Stay Application No.193/Del./2019 Arising out of ITA.No.1467/Del./2019 - Assessment Year 2014-2015 Toshi, The Income Tax Officer, C-13/35, Sector-3, Rohini, Ward-39(2), New Delhi. New Delhi. vs. PAN AIRPT5329G (Applicant) (Respondent) For Assessee : Shri S.K. Gupta, C.A. For Revenue : Shri Sandeep Kumar Mishra, Sr. D.R. Date of Hearing : 01.03.2019 Date of Pronouncement : 01.03.2019 ORDER

Learned Counsel for the Assessee submitted that in case early hearing of appeal is granted, he would not be pressing the stay application. The Ld. D.R. has no objection to the same.

2.

Considering the above fact, stay application is dismissed as withdrawn. However, I grant early hearing of the appeal. Appeal be fixed on 21.05.2019, for which date no separate notice will be issued.

2 SA.No.193/Del./2019 Toshi, New Delhi. 3. Stay application of the Assessee is dismissed.

Order pronounced in the open Court.

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