International Sos Services (I) Pvt. Ltd v. Deputy Director Of Income Tax, Circle-11(1),New Delhi

$~71 *IN THE HIGH COURT OF DELHI AT NEW DELHI +W.P.(C) 3249/2015 and CM No. 5823/2015 INTERNATIONAL SOS SERVICES (I) PVT. LTD...... PetitionerThrough:Ms Kavita Jha and Mr Vivek Bansal versus DEPUTY DIRECTOR OF INCOME TAX, CIRCLE-11(1),NEW DELHI ..... RespondentThrough:Mr Akash Vajpai, Mr Rohit Madan andMr Ruchir Bhatia CORAM:HON'BLE MR. JUSTICE BADAR DURREZ AHMEDHON'BLE MR. JUSTICE SANJEEV SACHDEVAO R D E R%27.03.2015 Issue notice. Notice is accepted by the learned counsel appearing on behalf of therespondent. The only issue raised here is with regard to the extension of stay under theproviso to section 254(2A) of the Income-tax Act, 1961. It is clear that, in view of adecision of a Division Bench of this court inCIT v. Maruti Suzuki (I) Ltd -W.P.(C)5086/2013 decided on 21.02.2014, the Income Tax Appellate Tribunal does not haveany power to extend the period of stay beyond 365 days from the initial date of grantof stay. In the appeal pending before the Tribunal (ITA 1631/Del/2014) the initial staywas granted on 28.03.2014 and was extended from time to time. The last extensionwas granted on 10.10.2014 till the disposal of the appeal or a period of 180 days whichever was earlier. We are informed that the appeal was heard and the next dateof hearing is 14.04.2015. It is for this reason that an extension of the stay has beensought. By virtue of the said decision in theMaruti Suzuki(supra) it had been clearlystipulated that while the Tribunal did not have the authority to extend stay beyond theperiod of 365 days, the High Court had the power to do so in deserving cases. In ourview this is one of those cases.Consequently, we extend the stay granted by theTribunal earlier till the disposal of the appeal by the Tribunal. The writ petition stands disposed of. Dasti under signature of the Court Master. BADAR DURREZ AHMED, J MARCH 27, 2015SU SANJEEV SACHDEVA, J