The Pr. Commissioner Of Income Tax -Central -1 v. Smt. Sangeeta Sawhney

$~87.

* IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 852/2019 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 ..... Appellant Through:

Mr. Ruchir Bhatia, Advocates.

versus SMT. SANGEETA SAWHNEY ..... Respondent Through:

Mr.

Rohit Kumar Gupta and Ms.Monika Ghai, Advocates.

CORAM:

HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA

O R D E R

% 23.09.2019 The question urged with regard to the power of the Tribunal to grant stay of demand for a period exceeding 365 days (as provided for in the second proviso to section 254 (2A) of the Income Tact Act, 1961), is covered by the decision of this Court in Pepsi Foods Co. Pvt. Ltd. v. Assistant Commissioner of Income Tax, (2015) 367 ITR 87. In the present case, it is not disputed that the respondent assessee is not responsible for the delay. Appellants have been heard by the Tribunal. No question of law arises in the present case. The appeal is dismissed.

VIPIN SANGHI, J SANJEEV NARULA, J SEPTEMBER 23, 2019 kd