The Pr. Commissioner Of Income Tax, Gurgaon v. Agilent Technologies (International) Pvt. Ltd., Gurgaon

ITA No.305 of 2017 (O&M) IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA No.305 of 2017 (O&M)Date of decision:29.08.2017 The Pr. Commissioner of Income Tax, Gurgaon ... Appellant Vs. Agilent Technologies (International) Pvt. Ltd., Gurgaon ... Respondent CORAM:HON'BLE MR. JUSTICE AJAY KUMAR MITTALHON'BLE MR. JUSTICE AMIT RAWAL Present:-Mr. Tejinder K. Joshi, Advocatefor the appellant-Revenue. AJAY KUMAR MITTAL J. (ORAL) 1.This appeal has been filed under Section 260A of the IncomeTax Act, 1961(in short 'the Act') against the order dated 23.12.2016 passedby the Income Tax Appellate Tribunal, Delhi Bench, “FRIDAY”, NewDelhi, claiming following substantial questions of law:- “ 1. Whether the Hon'ble ITAT has acted in contravention ofthe second Proviso of Section 254(2A) of the Income Tax Act,1961, as the combined period of stay has exceeded 365 days?2. Whether the order of the ITAT be treated as void ab initio inlight of Third Proviso to Section 254(2A) of the Income TaxAct, 1961, which provides that stay of demand stands vacatedafter expiry of a period of 365 days, even if delay in disposal ofappeal is not attributable to the assessee?” 2. It was not disputed by learned counsel for the appellant-revenue that the matter in issue is no longer res integra and standsconcluded by the decision of this Court inITA No.5 of 2016 titled asPrincipal Commissioner of Income Tax, Gurgaon vs. M/s Carrier AirConditioning and Refrigeration Limited, decided on 25.04.2016,wherebyidentical questions as claimed in the present appeal, have been held not tobe substantial questions of law. 3.For the reasons recorded in the aforementioned appeal, thepresent appeal is dismissed. (AJAY KUMAR MITTAL)JUDGE August 29, 2017savitaWhether Speaking/ReasonedWhether Reportable (AMIT RAWAL) JUDGE Yes/NoYes/No