Sony Mobile Communicationsinternational Ab v. The Deputy Director Of Income Tax

$~59 *IN THE HIGH COURT OF DELHI AT NEW DELHI +W.P.(C) 3479/2015 and CM No. 6212/2015 SONY MOBILE COMMUNICATIONSINTERNATIONAL AB ..... Petitioner Through:Mr Nageswar Rao and Mr Sandeep S.Karhail versus THE DEPUTY DIRECTOR OF INCOME TAX..... RespondentThrough:Mr Nitin Gulati with Mr Aamir Aziz CORAM:HON'BLE MR. JUSTICE BADAR DURREZ AHMEDHON'BLE MR. JUSTICE SANJEEV SACHDEVAO R D E R%10.04.2015 Issue notice. Mr Nitin Gulati accepts notice on behalf of the respondent/revenue. In this petition a direction is sought that the respondent should not take coercive action towards enforcing an income tax demand during the pendencyof the appeal before the ITAT. The petitioner/ assessee’s appeal [ITA No. 769/Del/2014] with the ITATis in respect of AY 2009-10. Apparently, on 11.04.2014 the ITAT had made aninterim order directing no coercive action be taken and staying the order of theCommissioner of Income Tax (Appeals) on condition of deposit of someamount. The said condition has been complied with. Subsequently, the interimorder was extended on 16.10.2014. Today, i.e., 10.04.2015, by operation of law the stay or the interim order granted by the ITAT will lapse. It is submitted thatthe appeal is at the stage of final hearing. In fact, it was fixed for hearing todaybut has been adjourned to 18.06.2015. Having regard to the circumstances, therespondents are hereby directed not to take any coercive action or enforce thedemands for the assessment year in question i.e. AY 2009-10, during thependency of the petitioner’s appeal before the ITAT. The writ petition isallowed in the above terms. We hope that the Tribunal takes up the hearing ofthe appeal, which is now listed on 18.06.2015, and decides the sameexpeditiously. Dasti. BADAR DURREZ AHMED, J APRIL 10, 2015SU SANJEEV SACHDEVA, J