2021 (4) TMI 433

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....MAR GADALE, JM: The assessee company has filed the five stay petitions SA no. 149/Mum/2020, 150/Mum/2020, 219/Mum/2020, 222/Mum/2020 and 224/Mum/2020 seeking extension of stay granted earlier by the I. Hon'ble Income Tax Appellate Tribunal Delhi Bench Stay Application SA No. 9,10, &11/DEL/2019. In (ITA no. 1021,1071&1073/Del/2015 for the Assessment Year 2010-2011 dated 11-01-2019) and the last Interim order dated 01-01- 2021 of the Hon'ble Income Tax Appellate Tribunal Mumbai Bench were the outstanding demands raised by the Revenue were Stayed with the directions. II. Hon'ble Income Tax Appellate Tribunal Delhi Bench Stay Application SA No 884/Del/2019. In (ITA no 671/AHD/2015) for the Assessment Year 2010-2011 and SA No 885/AHD/20....

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....e find the assessee has complied with the directions of the Hon'ble Tribunal on deposit of Income Tax instalments. Considering the sequence of events and the facts as disclosed in the earlier stay petitions Nos. 884/Del/2019 in ITA No. 671/AHD/2014 A.Y 2010-2011 and S.A No. 885/Del/2014 in ITA No. 922/AHD/2017 A.Y2012-2013,ITAT Delhi bench has extended the stay by the order dated 13.09.2019 for a period of six months or till disposal of appeal whichever is earlier. Further, the assessee has filed the stay petition for extension of the stay were the Hon'ble Delhi Bench in SA No. 9, 10 &10/Del/2019 in ITA Nos. 1021, 1071 & 1073/Del/2015 for A.Y 2010-11 has observed that the assessee sought extension of stay earlier granted from time to time a....

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....clubbed together. This clubbing together has led to hostile discrimination against the assessees to whom the delay is not attributable. It is for this reason that we find that the insertion of the expression - 'even if the delay in disposing of the appeal is not attributable to the assessee'- by virtue of the Finance Act, 2008, violates the non- discrimination clause of Article 14 of the Constitution of India. The object that appeals should be heard expeditiously and that assesses should not misuse the stay orders granted in their favour by adopting delaying tactics is not at all achieved by the provision as it stands. On the contrary, the clubbing together of 'well behaved' assesses and those who cause delay in the appeal proceedings is it....