ACIT, Circle - 2(2), Kolkata , Kolkata V. M/s Pricewaterhousecoopers Service Delivery Center (Kolkata) Pvt. Ltd., Kolkata

MA 223/KOL/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6122 (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: C
• Assessment Year: 2012-2013
• Appeal Filed On: 15-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AMIT PATNI
• Keywords: Application of stay; Extension of stay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA [BEFORE HONBLE SRI N.V.VASUDEVAN, JM & SHRI WASE EM AHMED, AM] M.A.NO.223/KOL/2017 (A/O S.A.NO.94/KOL/2017) IN ITA NO.51/KOL/2017 ASSESSMENT YEAR : 2012-13 A.C.I.T., CIRCLE- 2( 3), PRICE WATER HOUSE COOPE RS SERVICE KOLKATA DELIVERY CENTRE(KOLKATA)PVT.LTD. [PAN : AADCG 7191 E] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI SALLONG YADEN, ADDL. CIT FOR THE RESPONDENT : SHRI.AMIT PATNI DATE OF HEARING : 05.01.2018. DATE OF PRONOUNCEMENT : 05.01.2018. ORDER PER N.V.VASUDEVAN, JM THIS IS A MISCELLANEOUS APPLICATION FILED BY THE RE VENUE U/S 254 (2) OF THE INCOME TAX ACT, 1961 (ACT) PRAYING FOR RECALLING TH E ORDER DATED 22.09.2017 PASSED IN SA NO.94/KOL/2017 IN ITA NO.51/KOL/2017. 2. THE ASSESSEE HAD FILED STAY APPLICATION NO.05/KO L/2017 PRAYING FOR AN ORDER OF STAY OF RECOVERY OF OUTSTANDING DEMAND OF RS.4,39,1 8,480/-. THE TRIBUNAL BY ITS ORDER DATED 17.03.2017 PASSED AN ORDER OF STAY SUBJECT T O CERTAIN CONDITIONS. THE STAY WAS TO BE IN OPERATION FOR A PERIOD OF SIX MONTHS FROM THE DATE OF THE ORDER OR TILL THE DISPOSAL OF THE APPEAL, WHICHEVER IS EARLIER. THE ASSESSEE C OMPLIED WITH THE DIRECTIONS OF THE TRIBUNAL AS CONTAINED IN THE ORDER DATED 17.03.2017 . THE ASSESSEE WAS DIRECTED TO PAY RS.21 LAKHS BY 30.03.2017 AND RS.40 LACS BY 10.04.2 017. IN CASE, THE ASSESSEE COMPLIES WITH THE SAID DIRECTION THE APPEAL IS TO BE POSTED OUT OF TURN HEARING ON 11.04.2017. THE ASSESSEE SHALL NOT SEEK ANY ADJOURNMENT WITHOUT JUS T CAUSE. 2 M.A.NO.223/KOL/2017 (A/O SA NO.94/KOL/2017) IN ITA NO.51/KOL/2017 PRICE WATER HO USE COOPERS SERVICE DELIVERY CENTRE (KOLKATA)PVT.LT D. A.YR..2012-13 2 3. THE ASSESSEE THEREFORE FILED AN APPLICATION VIDE S.A.NO.94/KOL/20176 PRAYING FOR EXTENSION OF AN ORDER OF STAY OF RECOVERY OF OU TSTANDING DEMAND FOR A FURTHER PERIOD OF 180 DAYS. THE TRIBUNAL BY ITS ORDER DATED 22.09. 2017 EXTENDED THE PERIOD OF STAY FOR A PERIOD OF 180 DAYS FROM 22.09.2017 BECAUSE THE NO N HEARING OF THE APPEAL WAS NOT ATTRIBUTABLE TO THE ASSESSEE. 4. IN THIS MISCELLANEOUS APPLICATION THE REVENUE HA S POINTED OUT THAT AS PER THE THIRD PROVISO TO SECTION 254(2A) OF THE ACT PERIOD OF STAY CANNOT OPERATE BEYOND A PERIOD OF 365 DAYS. THE REVENUE HAS THEREFORE PRAYE D FOR RECALLING OF THE ORDER DATED 22.09.2017. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS. AT THE OUTS ET, IT IS SEEN THAT THE APPEAL OF THE ASSESSEE HAS ALREADY BEEN HEARD AND DISPOSED OF BY THIS TRIBUNAL BY ORDER DATED 15.12.2017. AS SUCH THE PRESENT MISCELLANEOUS APPLI CATION HAS BECOME INFRUCTUOUS AND LIABLE TO BE DISMISSED. APART FROM THE ABOVE IT IS SEEN FROM THE RECORD THAT ORDER OF STAY IN SA NO.05/KOL/2017 WAS PASSED ON 17.03.2017 AND W AS TO REMAIN IN FORCE FOR A PERIOD OF SIX MONTHS FROM THE SAID DATE UPTO 16.09. 2017. SINCE THE APPEAL WAS NOT HEARD THE ASSESSEE FILED THE STAY APPLICATION VIDE S.A.N O.94/KOL/2017 FOR EXTENSION OF STAY FOR FURTHER PERIOD OF SIX MONTHS. THE TRIBUNAL BY ORDER DATED 22,.09.2017 EXTENDED THE STAY FROM 22,.09.2017 FOR A PERIOD OF SIX MONTHS. THEREF ORE FROM 17.09.2017 TO 22.09.2017 THERE WAS NO ORDER OF STAY. THE SECOND PROVISO TO S ECTION 254(2A) OF THE ACT CONTEMPLATES THAT STAY OF ORDER SHALL NOT IN THE AG GREGATE EXCEED 365 DAYS. SINCE IN THE PRESENT CASE THE STAY ORDER DID NOT EXCEED A PERIOD OF 365 DAYS THERE IS NO MERIT IN THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE. ACC ORDINGLY THE SAME IS DISMISSED. 3 M.A.NO.223/KOL/2017 (A/O SA NO.94/KOL/2017) IN ITA NO.51/KOL/2017 PRICE WATER HO USE COOPERS SERVICE DELIVERY CENTRE (KOLKATA)PVT.LT D. A.YR..2012-13 3 6. IN THE RESULT THE MISCELLANEOUS APPLICATION OF T HE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE COURT ON 05.01.2018. SD/- SD/- [WASEEM AHMED] [ N.V.VASUDEVAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 05.01.2018. [RG SR.PS] COPY OF THE ORDER FORWARDED TO: 1.M/S PRICE WATER HOUSE COOPERS DELIVERY CENTRE (KO LKATA) PVT. LTD., PLOT NO.Y-14, BLOCK-EP, SECTOR-V, SALT LAKE CITY, KOLKATA-700091. 2ACIT, CIRCLE-2 (2), KOLKATA. 3. C.I.T.(A)-1, KOLKATA 4. C.I.T.-1, KOLK ATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PR IVATE SECRETARY HEAD OF OFFICE/D.D.O., I.T.A.T., KOLKATA BENCHE S