TaxTMI 
TaxTMI 
2020 (5) TMI 444
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....demands disputed in the corresponding appeals pending before the Tribunal pertaining to assessment years 2012-13 to 2014-15. It was a common point between the parties that so far as the facts and circumstances prevailing in the three captioned assessment years are concerned, they stand on somewhat identical footing; and, therefore, we may briefly touch upon the facts in relation to assessment year 2012-13 in order to appreciate the background which has led the applicant to file the present applications. 2. The applicant before us is a company incorporated under the provisions of Companies Act, 1956 engaged in the business of software application development, maintenance and services and Provision of IT enabled services. For assessment year....
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....esentative explained that against the rectified demand of Rs. 19,31,43,440/-, certain payments have been made, inter alia, by way of adjustment of refund for assessment year 2011-12 as well as three part-payments made on 21st February, 2019, 27th February, 2019 and 30th April, 2019. It is pointed out that aforesaid payments/adjustments have the effect of the assessee depositing approximately Rs. 4.25 crores against the rectified demand, thus the balance outstanding demand is of Rs. 15,06,51,880/-, which is entirely disputed before the Tribunal. It is also pointed out that almost 22% of the disputed demand has been adjusted/deposited by assessee, of course, under protest. 4. At this point, it has been explained that the stay of demand was l....
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....e Courts/Tribunals across the country including this Court, it is hereby ordered that a period of limitation in all such proceedings, irrespective of the limitation prescribed under the general law or Special Laws whether condonable or not shall stand extended w.e.f. 15th March 2020 till further order/s to be passed by this Court in present proceedings". Hon'ble High Court of Delhi [Order dated 25.03.2020 (supra)] "Taking suo moto cognizance of the aforesaid extraordinary circumstances, under Article 226 & 227 of the Constitution of India, it is hereby ordered that in all matters pending before this court and courts subordinate to this court, wherein such interim orders issued were subsisting as on 16.03.2020 and expired or will expire ....
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....uld be faced by the litigants across the country in filing their petitions/applications/suits/appeals/all other proceedings within the period of limitation prescribed under the general law of limitation or under Special Laws by extending such period of limitation with effect from 15th March, 2020 till further orders. 9. Similarly, Hon'ble Delhi High Court, in W.P. Urgent 2/2020 took suo motu cognizance of the extraordinary circumstances prevailing on account of nationwide lockdown necessitated due to the spread of COVID-19, and directed that, in all matters pending before it or any courts subordinate to it, where any interim orders concerning stay, etc. were subsisting as on 16th March, 2020 and which were to expire thereafter, the sam....
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....nsidered opinion, for the present, it is not necessary to go into the merits of the captioned applications, and it would suffice to observe that the stay already granted by the Tribunal vide order dated 8th November, 2020 stood extended till 15th June, 2020 by virtue of the order of the Hon'ble Delhi High Court dated 15th May, 2020. We may also note here the submission made by the learned representative of the assessee that, as in the past, the assessee is ready to proceed with the hearings of the appeals on the next date of hearing on 17th June, 2020, and that the stay be extended till such date. 12. Before parting, we may also put on record the pragmatism displayed by the CBDT, Ministry of Finance, Government of India in this regard.....