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of <h1>High Court instructs ITAT to expedite appeal for AY 2015-16</h1> <h3>Pr. Commissioner of Income Tax – 16 Versus M/s. Dabur Invest Corp.</h3> The High Court directed the ITAT to list the appeal for AY 2015-16 on a specific date and urged for expeditious disposal with the cooperation of both ... Stay petition - HELD THAT:- It is noticed that in the impugned order [2019 (1) TMI 214 - ITAT DELHI] itself, the ITAT had stated that no unnecessary adjournment would be sought by the Assessee. The Court finds from the order sheets that adjournments have been sought on several dates thereafter by the Revenue. It appears that a special counsel has appointed for the Revenue in the said appeal. Although the appeal was listed before the ITAT since the record was requisitioned by this Court, a further date of hearing could not be fixed. The original record has been returned in Court to Mr. Vikram Dutt, Assistant Registrar, ITAT who is present. The Court directs that ITA be listed before the ITAT on 3rd June, 2019 at 10.30 am. The ITAT will endeavour, with the co-operation of counsel for the parties, to dispose of the appeal as expeditiously as possible. Issues:Challenge to interim order by Revenue before High Court regarding stay application in ITAT for AY 2015-16.Analysis:The Revenue challenged an interim order passed by the Income Tax Appellate Tribunal (ITAT) regarding a stay application for Assessment Year (AY) 2015-16. The Revenue contended that the stay was granted erroneously, as the main appeal was listed for a later date, and no stay was granted during the hearing. The High Court directed notice to the respondent and ordered the ITAT to submit all relevant files before the next hearing date.Upon examining the records provided by the ITAT, the High Court found conflicting information. While one folder indicated dictation of an order on 2nd January 2019, another folder suggested the main appeal with the stay application was listed for a later date. The Court could not conclusively determine if the stay application was disposed of on 2nd January 2019. The Respondent Assessee maintained that the stay application was indeed disposed of on the said date.Regarding the merits of the stay order, the ITAT considered two factors: the amount paid by the Assessee against the demand and the pending challenges to the re-opening of assessments for earlier AYs. Although the Assessee had paid a significant amount against the demand, the appeals challenging the re-opening of assessments for previous AYs were allowed by the ITAT. The Court noted that the main appeal for AY 2015-16 should be heard on merits and disposed of promptly.The High Court observed that despite the ITAT's direction to avoid unnecessary adjournments, adjournments were sought by the Revenue. The Court directed the ITAT to list the appeal for AY 2015-16 on a specific date and urged for expeditious disposal with the cooperation of both parties. The petition was disposed of accordingly, with instructions for the ITAT to proceed promptly with the appeal.
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