Aithent Technologies Private Limited v. Deputy Commissioner Of Income Tax Circle 1(1

$~53 *IN THE HIGH COURT OF DELHI AT NEW DELHI +W.P.(C) 4339/2015 AITHENT TECHNOLOGIES PRIVATE LIMITED ..... PetitionerThrough :Ms Poonam Ahuja with Mr Rohit Gupta versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1)..... RespondentThrough :Mr Kamal Sawhney with Mr Mukul Mathurand Mr Shikhar Garg CORAM:HON'BLE MR. JUSTICE BADAR DURREZ AHMEDHON'BLE MR. JUSTICE SANJEEV SACHDEVA O R D E R%29.04.2015 CM 7858/2015 Allowed subject to all just exceptions. W.P.(C) 4339/2015 & CM 7857/2015 By way of this writ petition, the petitioner is seeking extension of the staygranted by the Income Tax Appellate Tribunal to the petitioner in Appeal, beingITA No. 6446/Del/2012, which is pending before the said Tribunal.TheTribunal had earlier granted stay and had been extending the stay from time totime and the last extension of stay was granted on 10.10.2014 for a period of sixmonths.The period of 365 days from the initial grant of stay expired on27.03.2015. However, in the meanwhile, the decision of the Division Bench of thisCourt has been rendered in the case ofCIT v. Maruti Suzuki (India) Limited: 362 ITR 215, whereby it has been held that the Income Tax Appellate Tribunalcannot extend stay beyond the period of 365 days in view of the proviso toSection 254(2A) of the Income Tax Act, 1961.The said decision, however,held that in appropriate cases, the High Court could grant extension of stay inexercise of its jurisdiction under Article 226 of the Constitution of India. It is inthese circumstances that the petitioner has filed this writ petition. We have heard the learned counsel for the parties. The matter is pendingbefore the Income Tax Appellate Tribunal and the next date of hearing is30.04.2015. The petitioner has had the benefit of stay throughout the pendencyof the appeal before the Tribunal and we, therefore, feel that this is a fit case inwhich this Court ought to extend the stay already granted by the Tribunal. Consequently, we extend the stay earlier granted by the Tribunal till thedisposal of the appeal by the said Tribunal.We hope and expect that theTribunal shall dispose of the matter at the earliest. The writ petition stands disposed of. Dasti under signature of the Court Master. BADAR DURREZ AHMED, J APRIL 29, 2015SR SANJEEV SACHDEVA, J