DCIT - 11(1)(2), MUMBAI V. UPS JETAIR EXPRESS PRIVATE LIMITED, MUMBAI

MA 180/MUM/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4912 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-05-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2013-2014
• Appeal Filed On: 07-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Application of stay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL J BENCH, MUMBAI BEFORE S/SHRI SHAMIM YAHYA , ACCOUNTANT MEMBER AND S/SHRI AMARJIT SINGH, JUDICIAL MEMBER M.A. N O . 180 / M/201 9 (ARISING OUT OF S. A . NO. 518 /MUM/201 8 ) ( / ASSESSMENT YEAR: 2013 - 14 ) DCIT - 11(1)(2) AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 400020 . / VS. UPS JETAIR EXPRESS PVT. LTD. 6 - A, SHYAM OFF JVLR. MAJAS, VILLAGE - JOGESHWARI (E), MUMBAI - 400060. / . / . PAN/GIR NO. : AAACU4322N ( / APPELLANT ) / APPLICANT .. ( / RESPONDENT ) / DATE OF HEARING: 03/ 0 5/ 201 9 /DATE OF PRONOUNCEMENT: 22/ 05/ 2019 ORDER PER AMARJIT SINGH, J M THE REVENUE HAS FILED THE PRESENT MISCELLA NEOUS APPLICATION BEARING NO.180 /M/2019 ARISING OUT OF S.A. NO. 518 /M/2018 BEARING ITA. NO.6318 /M/201 7 FOR THE A.Y.2013 - 14 . 2. IT IS AVERRED IN THE APPLICATION THAT THE ASSESSEE HAS FILED THE STAY APPLICATION BEFORE THE HONBLE ITAT WHICH WAS GRANTED ON 24.1 1 .2017. THE STAY WAS EXTENDED BY VIRTUE OF ORDER DATED 25.05.2018 AND 30.11.2018 . NOW T HE STAY HAS BEEN EXTENDED MORE THAN 365 DAYS WHICH IS CONTRAVEN TION OF THE PROVISION OF 254(2 A ) OF THE ACT, THEREFORE, THE STAY IS LIABLE TO BE VACATED IN THE INTEREST OF JUSTICE. 3 . NOTICE GIVEN. 4 . WE HAVE HEARD THE ARGUMENT ADVANCED BY THE LD. REPRESENTATIVE OF THE PART IES AND PERUSED THE RECORD. THE LD. REPRESENTATIVE OF THE ASSESSEE HAS REVENUE BY: SHRI M. K. SINGH (DR) ASSESSEE BY: SHRI NITESH JOSHI (AR) MA 180 / MUM/201 9 ARGUED THAT THE PRESENT STAY APPLICATION HAS NOW BECOME INFRUCTUOUS BEING THE CASE HAS BEEN HEARD BY BENCH ON 21.02.2018. IT IS ALSO ARGUED THAT THE DELAY IS NOT ATTRIBUTABLE TO THE ASS ESSEE, THEREFORE, THE STAY IS NOT LIABLE TO BE VACATED IN VIEW OF THE LAW SETTLED IN NARANG OVERSEAS PVT. LTD. VS. ACIT (2007) 295 ITR 22. IT IS NOT IN DISPUTE THAT THE APPEAL OF THE ASSESSEE HAS BEEN HEARD ON 21.02.2019. THE ORDER IS YET TO COME. MOREOVER, THE REVENUE NOWHERE EXPLAINED ANY R EASON FOR VACATING THE STAY NOR EXPLAINED ANY DELAY CAUSED BY ASSESSEE FOR THE DISPOSAL OF THE APPEAL, THEREFORE, IN VIEW OF THE LAW SETTLED IN NARANG OVERSEAS PVT. LTD (SUPRA) AND PEPSI FOOD PVT. LTD. VS. ACIT DELHI HIGH COURT, WE ARE OF THE VIEW THAT THE PRESENT APPLICATION HAS NO FORCE IN THE EYES OF LAW. ACCORDINGLY, THE PRESENT MISCELLANEOUS APPLICATION IS HEREBY DISMISSED. IN THE RESULT , THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS HEREBY ORDERED T O BE DISMISSED . ORDER WAS PRON OUNCED IN TH E OPEN COURT ON 22 /05 / 2019 SD/ - SD/ - ( SHAMIM YAHYA ) (AMARJIT SINGH) / ACCOUNTANT MEMBER /JUDICIAL MEMBER MUMBAI, DT: 22 /05 / 2019 VIJAY COPY TO : 1 . THE APPELLANT 2 . THE RESPONDENT 3 . THE CIT(A) 4 . THE CIT 5 . THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE, J , BENCH (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, MUMBAI BENCHES