Jt. CIT,(OSD), Allahabad V. M/s Bhola Food Products(P) Ltd., Allahabad

MA 01/ALLD/2021

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0639 (ITAT-ALLAHABAD)
• Duration Of Justice: 5 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-07-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 29-01-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 201; 153

Judgement Text

IN TH E INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH ALLAHABAD [THROUGH VIRTUAL COURT] BEFORE SHRI. VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER MA NO. 01 /ALLD/20 21 [ARISING OUT OF ITA NO S . 66, 67 & 153 /ALLD/ 201 3 ] ASSESSMENT YEAR S : 2005 - 06, 2006 - 07 & 2009 - 10 DCIT , CIRCLE - 1 ALLAHABAD. V S . M/S. BHOLA FOOD PRODUCTS PVT. LTD. SAHSON, ALLAHABAD. TAN/PAN: AACCB2409D (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI A.K. SINGH, CIT (DR) RESPONDENT BY: SHRI PRAVEEN GODBOLE, CA DATE OF HEARING: 16 . 0 7 .202 1 DATE OF PRONOUNCEMENT: 16 . 07 . 202 1 O R D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: BY WAY OF THIS MISCELLANEOUS APPLICATION, THE REVENUE IS SEEKING RECALLING OF THE ORDER DATED 06.11.2020 OF THIS TRIBUNAL PASSED IN S.A. NOS. 9 TO 11/ALLD/2019 FOR THE A.Y S .2005 - 6, 2006 - 07 & 2009 - 10. 2 . WE HAVE HEARD THE LD. DR AS WELL AS LD. AR AND PERUSED THE RELEVANT MATERIAL ON RECORD. AT THE OUTSET, IT IS NOTED THAT THE TRIBUNAL HAS GRANTED SOME INTERIM PROTECTION AGAINST THE COERCIVE ACTION OF THE ASSESSING OFFICER FOR RECOVERY OF OUTSTANDING DEMAND AS UNDER.: - HENCE IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE, THE ASSESSIN G OFFICER IS RESTRAINED TO TAKE ANY COERCIVE ACTION FOR RECOVERY OF THE BALANCE OUTSTANDING DEMAND FOR A PERIOD OF THREE MONTHS OR TILL THE DISPOSAL OF THESE THREE APPEALS, WHICHEVER IS EARLIER. THE HEARING OF THESE APPEALS IS FIXED ON 16 - 12 - 2020 IN THE CA TEGORY OF THE STAY GRANTED MATTER AND MA NO. 01 /ALLD/20 21 A.Y S . 2005 - 06, 2006 - 07 & 2009 - 10 2 OUT OF TURN HEARINGS. BOTH THE PARTIES HAVE NOTED THE DATE OF HEARING OF THE APPEALS AND THEREFORE NO SEPARATE NOTICE NEED BE ISSUED. IT IS CLARIFIED THAT IF THE DEPARTMENT FINDS THAT THE CLAIM OF ASSESSEE OF PAYMENT O F RS.43.18 LAKHS IS NOT CORRECT, THEN, THE DEPARTMENT IS AT LIBERTY TO BRING THE CORRECT FACTS ON RECORD BY MOVING AN APPLICATION AND FOR MODIFICATION OF THE ORDER. 3. THUS, IT IS CLEAR THAT THE PROTECTION WAS GRANTED FOR A LIMIT PERIOD OF THREE MONTHS OR TILL DISPOSAL OF THESE THREE APPEALS , WHICHEVER IS EARLIER. THE SAID PERIOD OF THREE MONTHS HAS ALREADY EXPIRED IN THE MONTH OF FEBRUARY, 2021 AND PRECISELY ON 6 TH FEB, 2021. ONCE THE PROTECT ION/STAY GRANTED BY TRIBUNAL HAS ALREADY EXPIRED AND NO EXTENSION WAS GRANTED THEN THE PRESENT APPLICATION FILED BY REVENUE WHICH CAN BE CONSIDERED ONLY FOR ONE ASSESSMENT YEAR BECOME INFRUCTUOUS AND LIABLE TO BE DISMISSED. WE FURTHER NOTE THAT OUT OF THRE E APPEALS, THE APPEALS IN I.T.A. NOS. 66, & 153/ALLD/2013 FOR THE A.Y.2005 - 06 AND 2009 - 10 HAVE ALREADY BEEN DISPOSED OF BY THIS TRIBU NAL VIDE ORDER DATED 09.03.2021. T HEREFORE, ONCE THE APPEALS FOR A.YS. 2005 - 06 & 2009 - 10 H AVE ALREADY BEEN DISPOSED OF AN D STAY GRANTED FOR LIMIT PERIOD OF THREE MONTHS WAS EXPIRED LONG BACK I N THE MONTH OF FEB, 2021 ITSELF THEN T HE PRESENT MISCELLANEOUS APPLICATION OF THE DEPARTMENT IS NOT MAINTAINABLE AN D ACCORDINGLY DESERVES DISMISS . 4 . IN THE RESULT, MISCELLANEOUS APP LICATION FILED BY THE REVENUE IS DISMISSED. (ORDER PRONOUNCED ON 16 /07 /2021 AT ALLAHABAD IN THE OPEN COURT THROUGH VIDEO CONFERENCING) SD/ - SD/ - [RAMIT KOCHAR] [ VIJAY PAL RAO ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 16 / 07 /202 1 ALLAHABAD VIJAY PAL SINGH (SR. PS) MA NO. 01 /ALLD/20 21 A.Y S . 2005 - 06, 2006 - 07 & 2009 - 10 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) - 4. CIT 5. DR - //TRUE COPY// BY ORDER ASSISTANT REGISTRAR