The St. Francis Convent School, Jalandhar V. The Assistant Commissioner of Income Tax, Jalandhar

ITA 9/ASR/2016

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 0785 (ITAT-AMRITSAR)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-05-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 07-06-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 01-01-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANANYA KAP
• Assessee Lawyers: S S KANWAL
• Keywords: Application of stay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR BEFORE SH. A.D.JAIN, JUDICIAL MEMBER AND SH. T.S.KAPOOR, ACCOUNTANT MEMBER M. A. NO.09 (ASR)/2016 (ARISING OUT OF .S.A. NOS.2 TO 5 (ASR)/2015) ASST. YEARS: 2006-07 TO 2008-09 AND 2011-12 INCOME TAX OFFICER, (HQ) EXEMPTION CHANDIGARH. VS. M/S RAJESHWARI SANGEET ACADEMY TRUST, BHAGWAN MAHAVIR MARG, NEW JAWAHAR NAGAR, JALANDHAR. PAN: AAATR2430F (APPELLANT) (RESPONDENT) (S.A NO.6 TO 10 (ASR)/2015) (ARISING OUT OF ITA NOS.710 TO 714(ASR)/2014) ASST. YEARS 2006-07 TO 2008-09, 2010-11 & 2011-12 M/S. APEEJAY EDUCATION SOCITY, JALANDHAR. PAN:AAATA3534F VS. ACIT, CIRCLE-III, JALANDHAR, (APPELLANT) (RESPONDENT) APPELLANT BY: SH. S.S. KANWAL (DR) RESPONDENT BY: SH. SALIL KAPOOR (ADV.) SH. NIRMAL MAHAJAN (CA.) & ANANYA KAPOOR (ADV.) DATE OF HEARING: 06.05.2016 DATE OF PRONOUNCEM ENT: 06.05.2016 ORDER PER T. S. KAPOOR (AM): THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY RE VENUE AGAINST THE STAY GRANTED TO THE ASSESSEE VIDE TRIBUNAL ORDER DA TED 26.03.2015 PASSED IN THE CASE OF TWO ASSESSEES NAMELY M/S APEEJAY EDUCAT ION SOCIETY AND M/S 2. M.A. NO.09 (ASR)/2016 (ARISING OUT O F S.A. NO. 2 TO 5 (ASR)/2015) ASST. YEARS.2006-07-2008-09 & 2011-12 RAJESHWARI SANGEET ACADEMY. THE HONBLE TRIBUNAL HA S GRANTED STAY IN RESPECT OF STAY APPLICATIONS FILED AS PER THE FOLLO WING DETAILS. M/S RAJESHWARI SANGEET ACADEMY S.A NO. 2 TO 5 FOR A SST. YEAR 2006-07 TO 2008-09 AND 2011-12 M/S APEEJAY EDUCATION SOCIETY S.A NO. 6 TO 10 FOR A SST. YEAR 2006-07 TO 2008-09, 2010-11 & 2011-12. THE ABOVE MISCELLANEOUS APPLICATION RELATING TO TWO DIFFERENT ASSESSEES HAS BEEN FILED VIDE A COMMON LETTER DATED 24.02.2016. B Y WAY OF MISC. APPLICATION THE REVENUE HAS REQUESTED THAT THE STAY GRANTED IN THESE STAY APPLICATIONS BE VACATED. 2. AT THE TIME OF HEARING, THE LEARNED DR FILED A L ETTER FOR SHORT ADJOURNMENT AS THERE WERE CERTAIN DEFECTS WHICH WER E TO BE REMOVED BY ASSESSING OFFICER. 3. THE LEARNED AR, ON THE OTHER HAND, SUBMITTED THA T THIS MISCELLANEOUS APPLICATION HAS BECOME INFRUCTUOUS, IN VIEW OF THE FACT THAT STAY GRANTED AGAINST THESE STAY APPLICATIONS HAS ALREADY EXPIRED AND IN SUPPORT OF HIS ARGUMENT FILED A CHART GIVING YEAR WISE AND SOCIETY WISE DATES OF GRANT OF STAY AND DATES OF EXPIRY OF SUCH STAY ORDERS. THERE FORE, HE ARGUED THAT SINCE THE STAY ORDERS HAS ALREADY EXPIRED THE MISCELLANEO US APPLICATION DOES NOT SURVIVE. WITHOUT PREJUDICE TO THE ABOVE LD. AR SUBM ITTED THAT OTHERWISE ALSO THE LETTER HAS BEEN SIGNED BY ITO(HQ) WHEREAS THE PETITION SHOULD HAVE BEEN FILED BY ASSESSING OFFICER. 4. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE TH ROUGH THE MATERIAL PLACED ON RECORD. WE FIND THAT REVENUE VIDE LETTER DATED 24.02.2016 HAS 3. M.A. NO.09 (ASR)/2016 (ARISING OUT O F S.A. NO. 2 TO 5 (ASR)/2015) ASST. YEARS.2006-07-2008-09 & 2011-12 REQUESTED TO ITAT, AMRITSAR BENCH TO VACATE THE STA Y GRANTED IN STAY APPLICATIONS RELATING TO VARIOUS YEARS IN RESPECT O F TWO SOCIETIES NAMELY APEEJAY EDUCATION SOCIETY AND RAJESHWARI SANGEET AC ADEMY. WE FIND THAT TRIBUNAL VIDE A CONSOLIDATED ORDER DATED 26.03.2015 HAD ALLOWED THE STAY OF DEMANDS RELATING TO VARIOUS YEARS IN RESPECT OF THE SE TWO SOCIETIES. THE OPERATIVE PART OF THE ORDER REPRODUCED BELOW. 19. IN THE FACTS AND CIRCUMSTANCES, WE DI RECT THE AO TO STAY THE OUTSTANDING DEMAND AS MENTIONED IN THE CHART REPRODUCED HEREINABOVE. IT IS ORDERED ACCORDING LY. 20. SINCE THE FACTS FOR THE ASSESSMENT YEARS 2007-08, 2 008-09, 2010-11 & 2011-12 IN THE CASE OF THE ASSESSEE, APPEJAY EDUCAT ION SOCIETY ARE SIMILAR AS IN THE AY 2006-07, THEREFORE, THE AO IS DIRECTED TO STAY THE OUTSTANDING DEMAND AS PER CHART REPRODUCED HEREINAB OVE IN VIEW OF OUR FINDINGS HEREINABOVE. 21. AS REGARDS THE STAY OF OUTSTANDING DEMAND IN THE CA SE OF RAJESHWARI SANGEET ACADEMY TRUST, SINCE THE FACTS ARE SIMILAR AS IN THE CASE OF APEEJAY EDUCATION SOCIETY, ACCORDINGLY OUR ORDER IN THE CASE OF APEEJAY EDUCATION SOCIETY DECIDED HEREINABOVE WILL MUTATIS MUTANDIS APPLY TO RAJESHWARI SANGEET ACADEMY TRUST FOR THE ASSESSEE YEARS 2006-07 TO 2008-09 & 2011-12 AND THE AO IS DIRECTED TO GRANT STAY OF OUTSTANDING DEMAND AS PER CHART REPRODUCED HEREINAB OVE. 22. IN VIEW OF THE ABOVE, THE OUTSTANDING DEMANDS IN AL L THE YEARS MENTIONED HEREINABOVE OF BOTH THE ASSESSEE ARE STAY ED TILL THE DISPOSAL OF APPEALS OR FOR A PERIOD NOT EXCEEDING 180 DAYS F ROM THE DATE OF THIS ORDER, WHICHEVER IS EARLIER. 23. IN THE RESULT, ALL THE NINE STAY APPLICATIONS IN S. A. NOS.6 TO 10(ASR)/2015 FOR THE ASSESSMENT YEARS 2006-07 TO 20 08-09, 2010-11 & 2011-12 IN RESPECT OF APEEJAY EDUCATION SOCIETY A ND S.A NOS.2 TO5(ASR)/2015 FOR THE ASSESSMENT YEARS 2006-07 TO 2 008-09 & 2011- 12 IN RESPECT OF RAJESHWARI SANGEET ACADEMY TRUST, ARE ALLOWED. WE FIND THAT THE STAY IN THESE ALL STAY ORDERS EXPI RED ON 22.09.2015. HOWEVER, WE FURTHER FIND THAT ASSESSEE HAD FILED FR ESH STAY APPLICATIONS AND STAY ORDERS WERE EXTENDED IN THE FRESH STAY APPLICA TIONS. THEREFORE, FROM THE ABOVE IT IS OBSERVED THAT THE STAY GRANTED BY TRIBU NAL IN STAY APPLICATIONS MENTIONED BY REVENUE IN ITS MISC. APPLICATION IS NO T IN EXISTENCE AND 4. M.A. NO.09 (ASR)/2016 (ARISING OUT O F S.A. NO. 2 TO 5 (ASR)/2015) ASST. YEARS.2006-07-2008-09 & 2011-12 THEREFORE, THE MISC. APPLICATION FILED BY REVENUE D OES NOT SURVIVE. HOWEVER, REVENUE IS AT LIBERTY TO FILE ANOTHER MISC. APPLICA TION IN EXISTING STAY APPLICATIONS IN THE PRESCRIBED FROM AND AS PER RULE S. 5. IN NUTSHELL, THE MISCELLANEOUS APPLICATION FILED BY REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 06 TH MAY, 2016. SD/- SD/- (A.D. JAIN) (T. S. KAPOOR) JUDICIAL MEMBER ACC OUNTANT MEMBER DATED:06.05.2015. /PK/ PS. COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: 2. THE 3. THE CIT(A), 4. THE CIT, 5. THE SR DR, I.T.A.T., TRUE COPY BY ORDER