Naresh Kumar Yadav, CHENNAI V. ACIT, CHENNAI

MA 30/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4011 (ITAT-CHENNAI)
• Duration Of Justice: 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-03-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 10-03-2016
• Court: TRIBUNAL
• Department Lawyers: R DURAI
• Assessee Lawyers: N DEVANATHAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : CHENNAI . . . , . !' , # $ % [ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ] M.P.NO.30/MDS/2016 [IN S.P.NO.57/MDS/2016 IN I.T.A.NO.443/MDS/2016] ASSESSMENT YEAR : 2008-09 SHRI NARESH KUMAR YADAV 344, WALLTAX ROAD CHENNAI 600 079 VS. THE ASSTT. COMMISSIONER OF INCOME-TAX CIRCLE XI CHENNAI [PAN ABAPY 9894 P] ( PETITIONER ) ( -./0 /RESPONDENT) PETITIONER BY : SHRI N. DEVANATHAN, ADVOCATE RESPONDENT BY : SHRI R.DURAIPANDIAN, ADDL. CIT / DATE OF HEARING : 18 - 03 - 201 6 / DATE OF PRONOUNCEMENT : 18 - 03 - 2016 / O R D E R PER N.R.S.GANESAN, JUDICIAL MEMBER THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOU S PETITION THAT EVEN AFTER THE STAY OF RECOVERY OF THE OUTSTAN DING AMOUNT BY THIS TRIBUNAL BY AN ORDER DATED 4.3.2016, THE ASSESSING OFFICER REFUSED TO LIFT THE ATTACHMENT MADE AGAINST THE DEBTORS. THE LD. COUNSEL CLARIFIED THAT THE ASSESSING OFFICER CLAIMS THAT THE TRIBUNAL STAYED RECOVERY OF THE AMOUNT ONLY FROM THE ASSESSEE AND NOT FROM THE DEBTORS. MP NO. 30/16 :- 2 -: THEREFORE, THE ASSESSING OFFICER WAS OF THE OPINION THAT THE ORDER OF THE TRIBUNAL STAYING RECOVERING OF THE OUTSTANDING AMOUNT CANNOT BE CONSTRUED AS STAY OF THE RECOVERY OF AMOUNT FROM TH E DEBTORS OF THE ASSESSEE. IN VIEW OF THIS, THE LD. COUNSEL SUBMITTED THAT THE ASSESSING OFFICER IS, IN FACT, FLOATING THE ORDER OF THIS TRI BUNAL, THEREFORE, THE MATTER MAY BE CLARIFIED BY LIFTING THE ATTACHMENT MADE BY THE ASSESSING OFFICER. 2. WE HEARD SHRI R.DURAIPANDIAN, LD. DEPRTMENTAL REPRESENTATIVE ALSO. THE LD. DR SUBMITTED THAT WHE N THE TRIBUNAL STAYED THE RECOVERY OF THE OUTSTANDING AMOUNT, THE ASSESSING OFFICER IS EXPECTED TO KEPT THE RECOVERY IN ABEYANCE UNTIL FURTHER ORDERS OF THIS TRIBUNAL. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITHER SIDE AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. ADMI TTEDLY, AFTER HEARING BOTH PARTIES, THIS TRIBUNAL STAYED THE RECOVERY OF THE OUTSTANDING AMOUNT OF ` 36,52,331/- FOR A PERIOD OF SIX MONTHS OR TILL TH E DISPOSAL OF THE APPEAL WHICHEVER IS EARLIER BY AN ORDER DATE D 4.3.2016. NOW THE ASSESSEE CLAIMS THAT THE ASSESSING OFFICER APP EARS TO HAVE INTERPRETED THE ORDER THAT THE STAY IS ONLY TO RECO VER THE AMOUNT FROM THE ASSESSEE AND NOT FROM THE DEBTORS. THIS TRIB UNAL STAYED RECOVERY OF THE OUTSTANDING AMOUNT NOT ONLY FROM TH E ASSESSEE BUT ALSO FROM ALL OTHER MODES. THE ASSESSING OFFICER H AS TO KEEP RECOVERY OF THE OUTSTANDING AMOUNT OF ` 36,52,331/- IN ABEYANCE FOR A PERIOD OF MP NO. 30/16 :- 3 -: SIX MONTHS AS STATED BY THIS TRIBUNAL IN ITS ORDER DATED 4.3.2016. THEREFORE, THE ASSESSING OFFICER IS HEREBY DIRECTED TO LIFT THE ATTACHMENT, IF ANY, MADE FORTHWITH. ANY DISOBEDIEN CE OF THE ORDER OF THIS TRIBUNAL WILL BE VIEWED SERIOUSLY AND THE ASSE SSING OFFICER WILL BE HELD RESPONSIBLE FOR ALL THE CONSEQUENCES 4. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS PETIT ION STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH MARCH, 2016, AT CHENNAI. SD/- SD/- ( . !' ) (A. MOHAN ALANKAMONY) # / ACCOUNTANT MEMBER ( . . . ) ) (N.R.S. GANESAN) / JUDICIAL MEMBER / CHENNAI / DATED: 18 TH MARCH, 2016 RD !' / COPY TO: 1 . PETITIONER 4. # # $ / CIT 2. %#&' / RESPONDENT 5. ()*# +, / DR 3. # # $ (! *) / CIT(A) 6. )./ 0 / GF