TMI Blog2020 (5) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... under Special Laws by extending such period of limitation with effect from 15th March, 2020 till further orders. Similarly, Hon'ble Delhi High Court [ 2020 (3) TMI 1186 - DELHI HIGH COURT] 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 same shall stand automatically extended till 15th May, 2020 or until further orders. As in the present case the stay already granted by the Tribunal vide order dated 8th November, 2020 sto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 2012-13, it filed a return of income declaring total income of ₹ 113,27,64,340/- which was taken up for a scrutiny assessment, in terms of which, the total income was assessed by the Assessing Officer at ₹ 151,5053,703/- in an order passed under Section 143(3) read with Section 144C of the Income-tax Act, 1961 dated 5th December, 2016. The major area of dispute between the assessee and the Assessing Officer was on account of the following additions/disallowances Transfer pricing adjustment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and is of ₹ 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 last extended by the Tribunal vide order dated 8th November, 2019 for a period of six months i.e., up to 12th April, 2020. It was pointed out that since 8th November, 2019, the corresponding appeals of the assessee came up for hearing before the Bench more than once, and the hearing could not be concluded for reasons not attributable to the assessee, and were ultimately fixed for hearing on 26th March, 2020. On account of the outbreak of COVID-19 and consequent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 thereafter, the same shall stand automatically extended till 15.05.2020 or until further orders, except where any orders to the contrary have been passed by the Hon'ble Supreme Court of India in any particular matter, during the intervening period. 5. It was thus pointed out that in view of the aforesaid, the stay granted by the Tribunal vide order dated 8th November, 2019 stood extended till 15th May, 2020. It was in this background, the in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nces 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 same shall stand automatically extended till 15th May, 2020 or until further orders. 10. The aforesaid position has been indisputably brought out before us. It has also been brought out that subsequent to the filing of the captioned applications, the Hon'ble Delhi High Court, vide its order dated 15th May, 2020 in W.P. (C) 3037/2020, extended the currency of such interim orders till 15th June, 2020 or until further orders. The follow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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. Before us, a Central Action Plan for the First Quarter (April, 2020 to June, 2020) of the F.Y. 2020-21 issued by the CBDT to its field formations vide communication dated 8th May, 2020, has been placed on record. In particular, the Action Plan states :- It is to be high-lighted here that no communication with the assessee having adverse effect on him/her is to be done during this period till fresh guidelines in this reg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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