Pr. Commissioner Of Income Tax, Gurgaon v. M/S Agilent Technologies (International) Pvt. Ltd.

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH ITA No. 256 of 2017 (O&M) Decided on : 19.07.2017 The Pr. Commissioner of Income Tax, Gurgaon . . . Appellant

Versus

Agilent Technologies (International) Pvt. LTd. . . . Respondent CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE AMIT RAWAL PRESENT: Mr. Tajender K. Joshi, Sr. Standing Counsel for the appellant.

**** AJAY KUMAR MITTAL, J. (Oral) The present appeal has been filed under Section 260A of the Income Tax Act, 1961 (in short 'the Act'), against the order dated 30.09.2016 (Annexure A-2), passed by the Income Tax Appellate Tribunal, Delhi Bench 'Friday', New Delhi, claiming the following substantial questions of law:- "1.

Whether the Hon'ble ITAT has acted in contravention of the Second Proviso of Section 254(2A) of the Income Tax Act, 1961, as the combined period of stay has exceeded 365 days.

2.

Whether the Hon'ble ITAT be treated as void-ab-initio in light of Third Proviso to Sec 254(2A) of the Income Tax Act, 1961, which provides that stay of demand stands vacated after expiry of a period of 365 days, even if delay in disposal of appeal is not attributable to the assessee."

2.

It was not disputed by the learned counsel for the appellantJawala Ram 2017.07.20 10:55 I attest to the accuracy and authenticity of this document Chandigarh revenue that the matter in issue is no longer res integra and stands

ITA No. 256 of 2017 (O&M) - 2 - concluded by the decision of this Court in ITA No.5 of 2016, titled as "Pr. Commissioner of Income Tax, Gurgaon Vs. M/s Carrier Air Conditioning and Refigeration Ltd.", decided on 25.04.2016, whereby, identical question as claimed in the present appeal, has been held not to be substantial question of law.

3.

For the reasons recorded in the aforementioned appeal, the present appeal is dismissed.

(AJAY KUMAR MITTAL) JUDGE (AMIT RAWAL) July 19, 2017 JUDGE J.Ram Whether speaking/reasoned:

Yes/No Whether Reportable:

Yes/No Jawala Ram 2017.07.20 10:55 I attest to the accuracy and authenticity of this document Chandigarh