DCIT, CIRCLE - 2(2), KOLKATA, Kolkata V. M/s. On Process Technology India Pvt. Ltd., Kolkata

MA 222/KOL/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6119 (ITAT-KOLKATA)
• Duration Of Justice: 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-01-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 15-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE
• Assessee Lawyers: D S DAMLE
• Keywords: Application of stay

Judgement Text

1 MA NO.222/KOL/2017 ONPROCESS TECHNOLOGY INDIA PVT. LTD.., AY 2012-13 , B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA () BEFORE . , /AND . . , ) [BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI A. T. VA RKEY, JM] M.A. NO.222/KOL/2017 IN S.A. NO.101/KOL/2017 IN I.T.A. NO. 1047/KOL/2016 ASSESSMENT YEAR: 2012-13 DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(2), KOLKATA. VS. M/S. ONPROCESS TECHNOLOGY INDIA PVT. LTD. (PAN: AAECB4934B) APPLICANT RESPONDENT DATE OF HEARING 05.01.2018 DATE OF PRONOUNCEMENT 05.01.2018 FOR THE APPELLANT SHRI ARINDAM BHATTACHARJEE, ADDL. CIT, DR FOR THE RESPONDENT SHRI D. S. DAMLE, FCA ORDER PER SHRI A.T.VARKEY, JM VIDE THIS IS MISC. APPLICATION THE REVENUE WANTS US TO RECALL THE TRIBUNALS ORDER PASSED IN SA NO. 101/KOL/2017 IN ITA NO. 1047/KOL/2 016 FOR AY 2012-13 DATED 10.11.2017. 2. AT THE OUTSET, WE NOTE THAT VIDE ORDER DATED 10. 11.2017 IN SA NO. 101/KOL/2017 THIS TRIBUNAL HAD STAYED THE DEMAND FOR SIX MONTHS OR TI LL THE DISPOSAL OF THE APPEAL WHICHEVER IS EARLIER WITH THE CONDITION THAT THE ASSESSEE WOULD NOT SEEK ADJOURNMENT WITHOUT JUST CAUSE, THEREFORE, THE STAY OF DEMAND WILL BE THERE UPTO 10 .05.2018. HOWEVER, THE REVENUE HAS CONTENDED IN ITS MISC. APPLICATION THAT THE TRIBUNA L B BENCH HAS PASSED AN ORDER ON 17.03.2017 GRANTING STAY IN FAVOUR OF THE ASSESSEE FOR SIX MONTHS, THEREFORE, ACCORDING TO REVENUE, THE AGGREGATE PERIOD OF STAY SHALL NOT EXC EED 365 DAYS. FROM A PERUSAL OF THE FILE, WE DO NOT FIND ANY ORDER DATED 17.03.2017 AS CONTEN DED BY THE REVENUE IN THE CASE OF THE ASSESSEE IN THE ASSESSMENT YEAR BEFORE US. HOWEVER , EVEN IF WE TAKE THAT THERE IS AN ORDER DATED 17.03.2017 OF THE TRIBUNAL STAYING THE DEMAND THEN STILL ONE YEAR FROM THAT DATE IS NOT 2 MA NO.222/KOL/2017 ONPROCESS TECHNOLOGY INDIA PVT. LTD.., AY 2012-13 OVER AND IT WILL BE OVER ONLY IN MARCH, 2018. THE MISC. APPLICATION FILED BY THE REVENUE IS PREMATURE AND, THEREFORE, WE DO NOT FIND ANY MERIT IN THE SAID APPLICATION OF THE REVENUE AND HENCE, THE SAME IS DISMISSED. 3. IN THE RESULT, THE MISC. APPLICATION OF REVENUE IS DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (J. SUDHAKAR REDDY) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED :5 TH JANUARY, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT M/S. ONPROCESS TECHNOLOGY INDIA PVT. LT D., INFINITY THINK TAN, TOWER-1, 4 TH FLOOR, PLOT-A-3, BLOCK-GP, SEC-V, SALT LAKE, KOLKA TA- 700 091. 2 RESPONDENT DCIT, CIRCLE-2(2), KOLKATA. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, SR. PVT. SECRETARY