Rajdeep, New Delhi ITO WARD - 37(4), New Delhi

The Income Tax Appellate Tribunal in Delhi has granted an extension of stay on demands for L.G. Electronics India Pvt. Ltd. across several assessment years. The company had deposited significant amounts, approximately 20% of the outstanding demand after excluding disputed issues, and argued that delays in appeal disposal were not their fault. The Tribunal considered these submissions in granting the stay extension.

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH ‘F’: NEW DELHI
(Through Video Conferencing)

BEFORE,
SHRI G. S. PANNU, VICE PRESIDENT
AND
SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER

S.A. No.355/Del/2020
Arising out of ITA No.6838/Del/2017
(ASSESSMENT YEAR-2012-13)

L G Electronics India Pvt.
Ltd.
Plot No.51,
Udyog Vihar,
Surajpur Kasna Road,
Greater Noida,
Gautam Budh Nagar,
Uttar Pradesh.
PAN:AAACL 1745Q
(Appellant) 

Vs.

Addl. CIT,
Special Range-5,
New Delhi.
(Respondent)
S.A. No.354/Del/2020
Arising out of ITA No.991/Del/2016
(ASSESSMENT YEAR-2011-12)

L G Electronics India Pvt.
Ltd.
A Wingh,
Third Floor, D-3,
District Center,
Saket, New Delhi- 110017
PAN:AAACL 1745Q
(Appellant) 

Vs.

Dy CIT,
Circle-2,
Noida.
(Respondent)

S.A. No.356/Del/2020
Arising out of ITA No.7424/Del/2018
(ASSESSMENT YEAR-2013-14)

L G Electronics India Pvt.
Ltd.D-3, P3B,
A-Wing (3rd Floor),
Religare Building,
District Center Saket,
New Delhi- 110017.
PAN:AAACL 1745Q
(Appellant) 

Vs.

Addl. CIT,
Special Range-5,
New Delhi.
(Respondent)

S.A. No.357/Del/2020
Arising out of ITA No.9000/Del/2019
(ASSESSMENT YEAR-2014-15)

L G Electronics India Pvt.
Ltd.
D-3, P3B,
A-Wing (3rd Floor),
Religare Building,
District Center Saket,
New Delhi- 110017.
PAN:AAACL 1745Q
(Appellant) 

Vs.

Dy.CIT,
Circle-15(2),
New Delhi.
(Respondent)

S.A. No.375/Del/2020
Arising out of ITA No.755/Del/2015
(ASSESSMENT YEAR-2010-11)

L G Electronics India Pvt.
Ltd.Plot No.51, Udyog Vihar,
Surajpur Kasna Road,
Greater Noida,
Gautam Budh Nagar,
Noida,
Uttar Pradesh.
PAN:AAACL 1745Q
(Appellant) 

Vs.

Addl. CIT,
Circle-2, Noida,
Uttar Pradesh.
(Respondent)

Appellant By Sh. Ajay Vohra, Sr. Adv.
Sh. Neeraj Jain, Adv.
Respondent by Sh. M. Barnwal, Sr.DR
Date of Hearing 24.12.2020
Date of Pronouncement 24.12.2020

ORDER

PER SUDHANSHU SRIVASTAVA, JM:

These Stay Applications for the captioned Assessment Years seek extension of stays already granted. The Ld. AuthorizedRepresentative (AR) has submitted a chart depicting the total demand outstanding after excluding the issues covered in favour of the assessee by earlier orders of this Tribunal and amounts paid against such demands pursuant to the directions of this Tribunal. The Ld. Authorized Representative submitted that as against the outstanding demands, excluding covered issues, for Assessment Years 2011-12, 2012-13 and 2013-14, the assessee has deposited Rs. 10 Crores each whereas for Assessment Year 2014-15 the assessee has deposited Rs. 15 Crores. It is the submission of the Ld. Authorized Representative that, thus, approximately 20% of the demand has been deposited after excluding the covered issues. It is further submitted by the Ld. Authorized Representative that thedelay in disposal of these appeals could not be attributed to any default or delay on the part of the assessee and it was alsosubmitted that rather it is the Department who has been seeking adjournments from time to time which resulted in the hearing of the appeals not being concluded. The Ld. Authorized Representative prayed that the Stays granted earlier may be extended.

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