Sanjay kumar Mall., Kolkata V. A.C.I.T. Cir - 23,Kol., Kolkata

MA 156/KOL/2012

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1482 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-01-2014
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2003-2004
• Appeal Filed On: 05-12-2012
• Court: TRIBUNAL
• Keywords: Application of stay; Extension of stay

Judgement Text

MA NOS.156-161/KOL/12-SH. SANJAY KR. MALL C-GM 1 INCOME TAX APPELLATE TRIBUNAL : BENCH C : KOLKATA [ BEFORE HON. SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEM BER & HON. SHRI GEO RGE MATHAN, JUDICIAL MEMBER] MISC. APPLICATION NOS. 156 TO 161/KOL/2012 [ ARISING OUT OF IT(SS) A NOS.06 TO 11/KOL/2012] A.YS. 1998-99 TO 2003-04 SHRI SANJAY KUMAR MALL VS. A.C.I. T, CIRCLE-23, KOLKATA PAN: AJPPM 0679-C [ APPLICANT ] [RESPONDENT] FOR THE APPLICANT : SHRI B.C. JAIN, FCA, LD. AR FOR THE RESPONDENT : SHRI K.N. JANA, JCIT/L D. SR.DR DATE OF HEARING : 17-01-2014 DATE OF PRONOUNCEMENT: 27 -01-2014 O R D E R SHRI GEORGE MATHAN, JUDICIAL MEMBER : THESE ARE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL IN IT(SS) A NOS.06-11/KOL/2012 DATED 12-07-2012 FOR THE ASSESSMENT YEARS 1998-99 TO 2003-04. 2. SHRI B.C. JAIN, FCA, LEARNED AR REPRESENTED O N BEHALF OF THE ASSESSEE AND SHRI K.N. JANA, JCIT/ LEARNED SR.DR REPRESENTED ON BEHALF OF THE REVENUE. 3. IT WAS THE SUBMISSION BY THE LEARNED AR FOR THE ASSESSEE THAT IN THE SAID ORDER OF THE TRIBUNAL IN IT(SS) A NOS.06-11/KOL/2012 FOR TH E ASSESSMENT YEARS 1998-99 TO 2003- 04, THE TRIBUNAL HAD RESTORED THE ISSUES TO THE FI LE OF THE LD. CIT(A) FOR FRESH ADJUDICATION. IT WAS THE SUBMISSION THAT THE ASSES SEE HAS REQUESTED FOR EARLY HEARING, BUT THE MATTER IS STILL PENDING. IT WAS THE SUBMIS SION THAT ON 18/21-05-2012 THE TRIBUNAL MA NOS.156-161/KOL/12-SH. SANJAY KR. MALL C-GM 2 HAD GRANTED THE STAY OF DEMAND TO THE ASSESSEE VIDE ITS SP NOS. 12-17/KOL/2012. IT WAS THE SUBMISSION THAT THE ASSESSEE MAY BE GRANTED THE EXTENSION OF STAY BY A PERIOD OF 6 MONTHS AND DIRECTION BE GIVEN TO THE LD. CIT(A) TO DISPOSE OF THE APPEALS WITHIN THE SAID PERIOD. 4. IN REPLY, THE LEARNED JCIT/SR.DR HAS SUBMITTED T HAT THE ORDER HAVING BEEN PASSED BY THE TRIBUNAL ON 12-07-2012, THE TRIBUNAL WAS FUNCTUOUS OFFICIO. IT WAS THE SUBMISSION THAT NO MISTAKE APPARENT FROM THE RECORD AND CONSEQU ENTLY, THE MISC. APPLICATIONS FILED BY THE ASSESSEE WERE LIABLE TO BE DISMISSED. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. AS HAS BEEN RIGHTLY POINTED OUT BY THE LEARNED JCIT/SR.DR THAT THE TRIBUNAL HAS DISPOSED O F THE STAY PETITIONS FILED BY THE ASSESSEE VIDE ITS ORDER DATED 18/21-05-2012 AND AS A CONSEQUENCE OF THE SAID ORDER, THE APPEALS OF THE ASSESSEE WERE HEARD ON 28-06-2012 AND THE TRIBUNAL PASSED ITS ORDER ON 12-07-2012. ADMITTEDLY, THE TRIBUNAL VIDE ITS ORD ER DATED 12-07-2012 RESTORED THE ISSUES TO THE FILE OF THE LD.CIT(A). THE TRIBUNAL IS FUNCTUOUS OFFICIO IN RESPECT OF THE SAID APPEALS AND THE STAY PETITIONS, WHICH STOOD DISPOSE D OF. FURTHER, IT IS NOTICED THAT NO APPEALS OF THE ASSESSEE IN RELATION TO THE STAY PET ITIONS ARE PENDING BEFORE THE TRIBUNAL. THE TRIBUNAL CANNOT GRANT FURTHER STAY OF PROCEEDIN GS OR STAY OF DEMAND. THE TRIBUNAL HAS ALREADY RESTORED THE APPEALS TO THE FILE OF THE LD.CIT(A). NOW THE MATTER IS PENDING BEFORE THE LD.CIT(A). IF AT ALL ANYBODY CAN GRANT S TAY, IT WOULD HAVE TO BE EITHER BY REVENUE AUTHORITIES OR THE LD.CIT(A). FURTHER, THE PRAYER OF THE LD.AR FOR THE ASSESSEE IS THAT THE TRIBUNAL HAS ANCILLARY POWERS. THIS WILL N OT COME TO THE RESCUE OF THE ASSESSEE IN SO FAR AS THERE IS NO MATTER PENDING BEFORE THE TRI BUNAL. FURTHER, NO ERROR IN THE SAID ORDER OF THE TRIBUNAL AS HAS BEEN POINTED OUT BY TH E LD. AR FOR THE ASSESSEE. CONSEQUENTLY, THE TRIBUNAL CAN NOT INTERFERE IN THE APPELLATE POWERS OF THE LD.CIT(A) NOR CAN GIVE DIRECTION TO DISPOSE OF THE APPEAL(S) IN ANY PARTICULAR TIME LIMIT, ONCE, THE ORDER OF THE TRIBUNAL IS PASSED AND THE APPEALS HAV E BEEN DISPOSED OF. IN THE MA NOS.156-161/KOL/12-SH. SANJAY KR. MALL C-GM 3 CIRCUMSTANCES, THE MISC. APPLICATIONS FILED U/S. 25 4(2) OF THE ACT BY THE ASSESSEE STAND DISMISSED. 6. IN THE RESULT, ALL THE MISC. APPLICATIONS FILED BY BOT H THE ASSESSEES STAND DISMISSED. THIS ORDER IS PRONOUNCED IN THE OPEN CO URT ON 27/01/2014. SD/- SD/- [ ABRAHAM P. GEORGE ] [ GEORGE M ATHAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 27/01/2014 **PRADIP SPS COPY OF THE ORDER FORWARDED TO : 1. APPLICANT: SHRI SANJAY KUMAR MALL 216 M.G ROAD, KOL-7. 2. RESPONDENT: THE ACIT, CIR-23,KOL 3. THE CIT(A) KOL. 4. THE CIT KOL. 5. DR,ITAT, KOL TRUE COPY BY ORDER ASSIS TANT REGISTRAR,ITAT,KOL