CIT-1, Jaipur V. RAJASTHAN CRICKET ASSOCIATION, Jaipur

MA 23/JPR/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8150 (ITAT-JAIPUR)
• Duration Of Justice: 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-05-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 17-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUBHASH CHANDRA

Judgement Text

MA.23-12 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH : A JAIPUR BEFORE SHRI R.K.GUPTA AND SHRI SANJAY ARORA M.A. NO.23/JP/2012 (A/O S.A. NO. 4/JP/2012) ASSTT. YEAR : 2008-09 THE COMMISSIONER OF VS. RAJASTHAN CRICKET ASSOC IATION, INCOME TAX-I, JAIPUR. JAIPUR. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUBHASH CHANDRA RESPONDENT BY : SHRI MAHENDRA GARGIEYA DATE OF HEARING : 10.05.2012 DATE OF PRONOUNCEMENT : 11.05.2012 ORDER DATE OF ORDER : 11.05.2012 PER R.K.GUPTA, J.M. THIS IS AN MISCELLANEOUS APPLICATION BY DEPARTMENT A/O S.P. NO.4/JP/12 DATED 07.03.2012. BY THIS MISCELLANEOUS PETITION IT HAS B EEN REQUESTED THAT TRIBUNAL HAS DIRECTED DEPARTMENT NOT TAKE TO ANY COERCIVE MEASUR E AGAINST ASSESSEE FOR RECOVERING THE OUT STANDING DEMAND. NOW IT HAS BEEN REQUESTED BY D EPARTMENT THAT ASSESSEE SHOULD BE DIRECTED TO FURNISHED EITHER A BANK GUARANTEE OR SU BMIT/PLEDGE ORIGINAL TITLE DEEDS OF IMMOVABLE ASSETS TO THE EXTENT OF OUT STANDING DEMA NDS FOR A.Y. 2008-09 AND 09-10. LD.COUNSEL OF THE ASSESSEE FIRSTLY SUBMITTED THAT T HE MISCELLANEOUS PETITION IS NOT MAINTAINABLE AS PER ACT. MISCELLANEOUS APPLICATION CAN BE MOVED AGAINST ANY ORDER PASSED U/S 254(1) OF THE ACT STATY PETITION DISPOSS ED OFF BY THE TRIBUNAL IS NOT AN ORDER U/S 254(1) OF THE ACT. IT WAS FURTHER SUBMITT ED THAT ASSESSEE HAS ALREADY GIVEN AN - 2 - UNDERTAKING TO THE DEPARTMENT FOR NOT DISPOSED OF A NY FIXED ASSETS. THEREFORE MISCELLANEOUS APPLICATION OF THE DEPARTMENT IS LIAB LE TO BE REJECTED. IT WAS FURTHER SUBMITTED THAT EVEN THERE IS NO MISTAKE IN THE ORDE R OF TRIBUNAL. 2. AFTER CONSIDERING THE SUBMISSIONS WE FIND THAT M ISCELLANEOUS APPLICATION OF THE DEPARTMENT IS NOT MAINTAINABLE AS SAME IS NOT ARISI NG OUT OF ANY ORDER PASSED BY TRIBUNAL U/S 254(1). WE FURTHER NOTED THAT EVEN HONBLE HIGH COURT HAS STAYED ALL THE PROCEEDING IN PURSUANT TO THE ASSESSMENT ORDER PASSED TILL FUR THER ORDER. EVEN AN OTHERWISE IT IS FURTHER NOTED THAT ASSESSEE HAS ALREADY FURNISHED U NDERTAKING TO THE DEPARTMENT FOR NOT DISPOSING OFF ANY ASSET BELONGING TO IT. IT IS ALSO CASE WHERE NO DEFECTS/MISTAKE HAS BEEN POINTED OUT IN THE ORDER OF TRIBUNAL. IN VIEW OF TH ESE FACTS AND CIRCUMSTANCES THE MISCELLANEOUS APPLICATION OF THE DEPARTMENT STAND R EJECTED. 3. IN THE RESULT, MISCELLANEOUS APPLICATION IS DISM ISSED. 5. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 11. 05.2012. SD/- SD/- (SANJAY ARORA) (R.K.GUPTA) ACCOUNTANT MEMBER JUDICIAL ME MBER JAIPUR, *BASANT* COPY FORWARDED TO :- THE CIT-I, JAIPUR. RAJASTHAN CRICKET ASSOCIATION, JAIPUR. THE CIT(A) THE CIT THE D/R GUARD FILE (MA NO.23/JP/12) BY ORDER AR, ITAT, JAIPUR.