Northern Coalfields Ltd., V. Assistant Commissioner Of Income Tax, Jabalpur

ITA 57/JAB/2014

• Counselvise Citation: 5722914 RSA 2014
• Duration Of Justice: 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 12-03-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K K UPADHYAYA; MUNMUN SHARMA ACIT
• Assessee Lawyers: H S SRIVASTAVA
• Keywords: Application of stay
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENCH, JABALPUR BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA NO. 57/JAB./2014 & S.A. NO. 05/JAB./2014 ASST. YEAR : 2011-12 NORTHERN COAL FIELDS LTD., VS. A.C.I.T., SINGRAULI. JABALPUR. (PAN- AABCN 4884 H) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI H.S. SRIVASTAVA, SR. ADVOCATE RESPONDENT BY : SHRI K.K. UPADHYAYA, DR & SMT. MUNMUN SHARMA, ACIT. DATE OF HEARING : 25.03.2014 DATE OF PRONOUNCEMENT : 27.03.2014 ORDER PER BHAVNESH SAINI, J.M.: THIS ORDER SHALL DISPOSE OF THE APPEAL FILED BY T HE ASSESSEE AND THE STAY APPLICATION ABOVE. 2. WE HAVE HEARD THE LD. REPRESENTATIVES OF BOTH TH E PARTIES AND PERUSED THE MATERIAL ON RECORD. 3. BRIEFLY, THE FACTS OF THE CASE ARE THAT THE AO ( ACIT CIRCLE 2(1) JABALPUR) PASSED THE ASSESSMENT ORDER U/S. 143(3) ON DATED 24 .10.2013 FOR THE ASSESSMENT ITA NO. 57/JAB/2014 & SA NO.05/JAB/2014 2 YEAR 2011-12. THE ASSESSEE PREFERRED APPEAL BEFORE THE LD. CIT(A), JABALPUR AGAINST THE AFORESAID ASSESSMENT ORDER WHICH IS, AD MITTEDLY, STILL PENDING BEFORE HIM FOR FINAL ADJUDICATION. THE ASSESSEE FILED PETI TION FOR STAY OF DEMAND FOR THE ASSESSMENT YEAR UNDER REFERENCE BEFORE THE LD. CIT( A)-1, JABALPUR WHO VIDE ORDER DATED 30.12.2013 REJECTED THE SAME. IT IS STATED TH AT THE ASSESSEE FILED A WRIT PETITION NO. 1957/2014 BEFORE THE HONBLE M.P. HIGH COURT AGAINST THE ORDER OF LD. CIT(A)-I DATED 30.12.2013 SEEKING STAY OF THE DEMAN D. HONBLE M.P. HIGH COURT VIDE ORDER DATED 06.03.2014 DECLINED TO ENTERTAIN T HIS PETITION WHILE GIVING LIBERTY TO THE PETITIONER (ASSESSEE) TO RESORT TO REMEDY OF APPEAL BEFORE THE ITAT. THE PETITION WAS ACCORDINGLY DISPOSED OF. THE ASSESSEE IN VIEW OF THE ABOVE DECISION OF HONBLE M.P. HIGH COURT DATED 06.03.2014 FILED APPE AL BEFORE THE ITAT, JABALPUR BENCH IN ITA NO. 57/JAB/2014 ON 12.03.2014, CHALLEN GING THE INTERIM ORDER OF LD. CIT(A) DATED 30.12.2013 REFUSING TO STAY THE OUTSTA NDING DEMAND PENDING APPEAL BEFORE HIM. THE ASSESSEE ALSO FILED STAY PETITION N O. 05/JAB/2014 SEEKING STAY OF OUTSTANDING DEMAND OF RS.1014.52 CRORES PENDING APP EAL OF ASSESSEE IN ITA NO. 57/JAB/2014 FOR THE SAME ASSESSMENT YEAR 2011-12. 4. AT THE TIME OF HEARING OF BOTH THE MATTERS, THE LD. DR FILED A CERTIFICATE DATED 24.03.2014 FROM THE OFFICE OF CIT(A)-I, JABALPUR CO NFIRMING THE FACT THAT THE ITA NO. 57/JAB/2014 & SA NO.05/JAB/2014 3 APPEAL OF THE ASSESSEE AGAINST THE ASSESSMENT ORDER IS PENDING BEFORE THE LD. CIT(A)-I, JABALPUR FOR FINAL DISPOSAL. THE SAME IS REPRODUCED AS UNDER CERTIFICATE 24-03-2014 THIS IS TO CERTIFY THAT APPEAL FILED VIDE APPEAL N O. 191/2013-14 ON 02.12.2013 BY NORTHERN COALFIELDS LTD., SINGRAUL I AGAINST THE ORDER OF ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR FOR THE A. YR. 2011-12 IS PENDING AS ON DATE. THIS CERTIFICATE IS BEING ISSUED IN CONNECTION WIT H THE HEARING IN THE CASE OF NORTHERN COALFIELDS LTD., SINGRAULI FOR THE A. YRS. 2011-12 BEFORE THE HONBLE ITAT, JABALPUR BENCH. SD/- FOR COMMISSIONER OF INCOME-TAX (APPEALS)-I, JABALPUR (M.P.) 5. SHRI H.S. SRIVASTAVA, SR. ADVOCATE, LD. COUNSEL FOR THE ASSESSEE ALSO ADMITTED THAT THE APPEAL OF THE ASSESSEE IS STILL P ENDING BEFORE THE LD. CIT(A), JABALPUR FOR FINAL ADJUDICATION AND AS SUCH, NO APP EAL IS PENDING BEFORE THE ITAT, JABALPUR BENCH. HE HAS ALSO ADMITTED THAT THE APPEA L OF THE ASSESSEE IN ITA NO. 57/JAB./2014 IS THUS NOT MAINTAINABLE BEFORE THE TR IBUNAL. HIS STATEMENT IN WRITING WAS RECORDED, WHICH IS REPRODUCED AS UNDER STATEMENT OF SHRI H.S. SRIVASTAVA, SR. ADVOCATE APP EARING FOR NORTHERN COAL FIELDS LTD., SINGROLI RECORDED ON 25.03.2014 I N THE OPEN COURT. THE APPEAL OF THE ASSESSEE IN ITA NO. 57/2014 FOR THE ASSESSMENT YEAR 2011- 12 IS FILED AGAINST THE ORDER OF STAY OF DEMAND DAT ED 30.12.2013. THE APPEAL OF THE ASSESSEE FOR THIS ASSESSMENT YEAR AGAINST THE ASSES SMENT ORDER DATED 24.10.2013 IS STILL PENDING BEFORE THE LD. CIT(A), JABALPUR. THE APPEAL OF THE ASSESSEE IN ITA NO. 57/2014 IS NOT MAINTAINABLE BEFORE THE TRIBUNAL. TH E STAY APPLICATION IN SP NO. 5/2014 IS FILED IN ITA NO. 57/2014 FOR THE ASSESSME NT YEAR 2011-12. I ADMIT THAT NO ITA NO. 57/JAB/2014 & SA NO.05/JAB/2014 4 APPEAL OF THE ASSESSEE FOR THE ASSESSMENT YEAR 2011 -12 IS PENDING BEFORE THE ITAT, JABALPUR BENCH AGAINST THE FINAL APPEAL ORDER OF LD . CIT(A), JABALPUR FOR THE SAME YEAR. SD/- 25.03.2014 6. THE LD. COUNSEL FOR THE ASSESSEE SINCE ADMITTED THAT THE APPEAL OF THE ASSESSEE IS NOT MAINTAINABLE BEFORE THE TRIBUNAL, A S THE APPEAL OF THE ASSESSEE IS STILL PENDING BEFORE THE LD. CIT(A) AND NO APPEAL L IES AGAINST THE INTERIM ORDER OF THE LD. CIT(A), THEREFORE, THE APPEAL OF THE ASSESS EE AND THE STAY APPLICATION WOULD NOT BE MAINTAINABLE IN THE PRESENT FORM. THE GRIEVA NCE OF LD. COUNSEL FOR THE ASSESSEE HAS BEEN THAT WHEN THE ASSESSEE PREFERRED WRIT PETITION BEFORE THE HONBLE M.P. HIGH COURT AGAINST THE INTERIM ORDER OF LD. CI T(A) JABALPUR DATED 30.12.2013, THE ASSESSEE HAS MENTIONED IN THE WRIT PETITION THAT THE WRIT PETITION IS FILED BECAUSE THERE IS NO OTHER ALTERNATIVE EFFICAC IOUS REMEDY AVAILABLE TO THE ASSESSEE, HOWEVER, THE REVENUE IN THEIR COUNTER REP LY CONTENDED THAT THE ASSESSEE HAD AMPLE OPPORTUNITY TO MOVE BEFORE THE ITAT AGAIN ST THE ORDER OF LD. CIT(A). THEREFORE, THE WRIT PETITION OF THE ASSESSEE BE DIS MISSED ON THIS GROUND ALONE. THE LD. COUNSEL FOR THE ASSESSEE, THEREFORE, CONTENDED THAT THE REVENUE HAS MADE A WRONG STATEMENT BEFORE THE HONBLE HIGH COURT. HOWE VER, HE HAS CONFIRMED DURING THE COURSE OF ARGUMENTS THAT THE APPEAL OF T HE ASSESSEE AGAINST INTERIM ORDER OF LD. CIT(A) REJECTING PETITION FOR STAY OF OUTSTA NDING DEMAND DATED 30.12.2013 ITA NO. 57/JAB/2014 & SA NO.05/JAB/2014 5 DOES NOT LIE BEFORE THE TRIBUNAL AND AS SUCH ABOVE APPEAL AND STAY APPLICATION ARE NOT MAINTAINABLE. 7. THE LD. DR SUBMITTED THAT SINCE THE APPEAL OF TH E ASSESSEE IS PENDING BEFORE THE LD. CIT(A), JABALPUR AND NO APPEAL IS PENDING B EFORE THE TRIBUNAL, THEREFORE, THE APPEAL OF THE ASSESSEE AGAINST INTERIM ORDER OF LD. CIT(A) IS NOT MAINTAINABLE AND SIMILARLY, THE STAY APPLICATION IS LIABLE TO BE DISMISSED. 8. ON CONSIDERATION OF THE FACTS OF THE CASE, WE AR E OF THE VIEW, THE APPEAL OF THE ASSESSEE IN ITA NO. 57/JAB/2014 AND SP NO. 05/J AB./2014 ARE LIABLE TO BE DISMISSED. THE ASSESSEE IN ITA NO. 57/JAB/2014 FILE D APPEAL BEFORE THE TRIBUNAL AGAINST THE INTERIM ORDER PASSED BY THE LD. CIT(A) PENDING APPEAL BEFORE HIM, REJECTING THE STAY OF OUTSTANDING DEMAND VIDE ORDER DATED 30.12.2013. THE APPEAL OF THE ASSESSEE IS STILL PENDING BEFORE THE LD. CIT (A) FOR FINAL ADJUDICATION FOR ASSESSMENT YEAR UNDER REFERENCE. ACCORDING TO SECTI ON 253(1), THE ASSESSEE WHEN AGGRIEVED AGAINST THE ORDER OF LD. CIT(A) U/S. 250 COULD FILE APPEAL BEFORE THE TRIBUNAL. SECTION 250 OF THE IT ACT PROVIDES PROCED URE FOR APPEAL BEFORE THE LD. CIT(A) AND DISPOSAL OF APPEAL BY THE LD. CIT(A). TH E INTERIM ORDER DATED 30.12.2013 PASSED BY THE LD. CIT(A) PENDING APPEAL BEFORE HIM FOR ADJUDICATION, REJECTING THE PRAYER FOR STAY OF OUTSTANDING DEMAND IS THUS NOT AN ORDER PASSED BY ITA NO. 57/JAB/2014 & SA NO.05/JAB/2014 6 THE LD. CIT(A) U/S. 250 OF THE IT ACT AND AS SUCH T HE INTERIM ORDER REJECTING THE STAY OF DEMAND IS NOT APPEALABLE BEFORE THE TRIBUNA L. THE LD. COUNSEL FOR THE ASSESSEE ALSO ADMITTED BEFORE US THAT THE APPEAL OF THE ASSESSEE IN ITA NO. 57/JAB./2014 IS THUS NOT MAINTAINABLE AND IS ACCORD INGLY DISMISSED. 9. SINCE NO APPEAL OF THE ASSESSEE IS PENDING AGAIN ST FINAL ORDER OF THE LD. CIT(A) BEFORE THE ITAT, JABALPUR BENCH FOR THE ASSE SSMENT YEAR 2011-12, THEREFORE, THE ASSESSEE COULD NOT HAVE MOVED THE ST AY APPLICATION FOR SEEKING STAY OF THE OUTSTANDING DEMAND PENDING APPEAL BEFORE THE LD. CIT(A). THE STAY APPLICATION IS ACCORDINGLY NOT MAINTAINABLE AND IS ALSO DISMISSED. 10. THE GRIEVANCE OF THE LD. COUNSEL FOR THE ASSESS EE HAD BEEN THAT THE REVENUE HAS MADE A WRONG STATEMENT IN THEIR COUNTER REPLY B EFORE THE HONBLE HIGH COURT STATING THAT THE ASSESSEE HAS AMPLE OPPORTUNITY TO FILE APPEAL BEFORE THE TRIBUNAL AGAINST THE ORDER OF THE LD. CIT(A). SUCH A MATTER IS NOT WITHIN THE JURISDICTION OF TRIBUNAL TO DECIDE. IF THE REVENUE DEPARTMENT HAS M ADE A WRONG STATEMENT IN THEIR COUNTER REPLY BEFORE THE HONBLE HIGH COURT, THE AS SESSEE COULD HAVE TAKEN APPROPRIATE STEPS IN THIS REGARD BEFORE THE HONBLE M.P. HIGH COURT ONLY. THE TRIBUNAL IS NOT COMPETENT TO ADJUDICATE UPON SUCH M ATTER IN THESE PROCEEDINGS. ITA NO. 57/JAB/2014 & SA NO.05/JAB/2014 7 CONSIDERING THE ABOVE, THE APPEAL OF THE ASSESSEE A S WELL AS STAY APPLICATION ABOVE ARE DISMISSED. 11. IN THE RESULT, THE APPEAL AND STAY PETITION OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (T.S. KAPOOR) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, JABALPUR 6. GUARD FILE SR. PRIVATE SECRETARY ITAT, CAMP AT JABALPUR TRUE COPY