Income TaxJudiciary

ITAT further extends stay of collection of outstanding Tax demand against Google India

The Income Tax Appellate Tribunal (ITAT), Bangalore Bench allowed the further extension of stay of collection of outstanding tax demand to the tune of Rs.1260.56 Crores against Google India for a period of 6 months.

Originally the stay was granted by the Tribunal for a period of six months. As per the original stay order of the Tribunal, the assessee was directed to pay Rs.15 crore towards the outstanding tax demand within a period of one month from the date of receipt of the order.

The assessee has filed three stay applications seeking an extension of stay granted by this Tribunal, vide its orders dated 11.9.2020 passed in SP No.150, 151 & 152/Bang/2020.

The Ld. A.R. submitted that appeal of the applicant was adjourned to 5.1.2021 and further to 9.2.2021 at the behest of the Hon’ble Bench to await the outcome of appeals pending before the Hon’ble High Court of Karnataka in the Applicant’s own case for preceding years, involving identical issues.

Accordingly, the Ld. A.R submitted that the non-disposal of appeal is not due to the fault of the assessee and accordingly prayed for an extension of the stay.

The assessee urged that the non-disposal of appeal is not due to the fault of the assessee and accordingly prayed for an extension of the stay.

Accordingly, by following the decision rendered by Hon’ble Delhi High Court in the case of Pepsi Foods Pvt. Ltd. 376 ITR 87 (Delhi) and the decision rendered by the coordinate bench in the case of SAP Labs (I) Pvt. Ltd. 67
Taxmann.com 78, we extend the stay of collection of outstanding demand for a period of 6 months from the date of this order or till the date of disposal of the appeal, whichever period expires earlier.

Also, The Bench made it clear that the assessee shall not seek adjournment on the date of hearing without reasonable cause failing which the present stay order shall be subjected to review by the division bench hearing the appeal.

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