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

MA 32/JPR/2012

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2341 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 2 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-08-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 01-06-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUBHASH CHANDRA
• Assessee Lawyers: FAZRULREHMAN KHAN
• Keywords: Application of stay

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH, JAIPUR (BEFORE SHRI R.P. TOLANI AND SHRI T.R. ME ENA) M.A. NO.32/JP/2012 (ARISING OUT OF S.A. NO. 4/JP/2012 IN ITA NO. 69/JP/2011) ASSESSMENT YEAR : 2008-09 THE CIT -1 M/S. RAJASTHAN CRICKET ASSOCIATION JAIPUR JAIPUR (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI FAZRULREHMAN KHAN DEPARTMENT BY: SHRI SUBHASH CHANDRA DATE OF HEARING: 25-07-2014 DATE OF PRONOUNCEMENT: 28-08-2014 ORDER PER R.P. TOLANI, JM THE REVENUE HAS FILED A MISCELLANEOUS APPLICATION U/S 254 (2) OF THE ACT AGAINST THE ORDER OF THE TRIBUNAL IN S.A. NO. 4/JP /2012 (ARISING OUT OF ITA NO. 69/JP/2011) DATED 07-03-2012 FOR THE ASSESSMENT YE AR 2008-09 WHEREIN THE DEPARTMENT HAS PRAYED AS UNDER. WITH REFERENCE TO THE ABOVE MATTER, IT IS MOST RES PECTFULLY SUBMITTED THAT IN THE ABOVE REFERRED DECISION, IT H AS BEEN HELD THAT :- 4. AFTER CONSIDERING THE SUBMISSIONS AND OTHER MATERIALS ON RECORD, WE ARE OF THE VIEW THAT LOOKIN G TO THE OBSERVATION OF HONBLE HIGH COURT THAT IN THE MEA NWHILE FURTHER PROCEEDINGS PURSUANT TO THE ORDER OF ASSESSMENT IMP UGNED SHALL REMAIN STAYED TILL FURTHER ORDERS , WE FEEL THA T DEPARTMENT SHOULD NOT TAKE ANY COERCIVE MEASURE TO RECOVER THE DEMAND. ALTHOUGH WE ARE NOT GRANTING STAY, BUT WE ARE DIREC TING TO THE DEPARTMENT NOT TO TAKE ANY COERCIVE MEASURE TILL TH E ORDER OF TRIBUNAL IN RESPECT TO APPEAL FILED AGAINST WITHDRA WAL OF REGISTRATION UNDER SECTION 12A(A). AS STATED ABOVE , THE APPEAL OF THE ASSESSEE HAS ALREADY BEEN HEARD ON 01.03.2012 A LONG WITH STAY APPLICATION AND, HOPEFULLY, THE ORDER WILL BE PASSE D SOON. ACCORDINGLY WE DIRECT THE DEPARTMENT NOT TO TAKE AN Y COERCIVE MEASURE TO RECOVER THE IMPUGNED DEMAND. 5. THE ASSESSEE IS ALSO DIRECTED NOT TO DISPOSE OFF ANY MOVEABLE OR IMMOVABLE ASSETS AND THEY SHOULD FURNIS H GUARANTEE 2 TO THE DEPARTMENT AGAINST FIXED ASSETS HAVING WITH IT. WE ORDER ACCORDINGLY IN THIS REFERENCE, IT IS HUMBLY REQUESTED THAT THE FINDINGS GIVEN BY THE HON'BLE ITAT IN ITS ORDER REFERRED TO ABOVE A RE CONTRARY INASMUCH AS ON THE ONE HAND NO STAY HAS BEEN GRANTED AND ON THE OTHER THE DEPARTMENT HAS BEEN DIRECTED NOT TO TAKE ANY COERCIVE ACTION T O RECOVER THE OUTSTANDING. IT HAS NOT BEEN GIVEN ANY TIME FRAME F OR THESE DIRECTIONS TO REMAIN IN EFFECT. WHILE PASSING THE ORDER, NO FINDI NG HAS BEEN GIVEN AS TO WHETHER THE WRITTEN SUBMISSION FILED BY THE LD. CI T(DR) , ITAT HAS BEEN CONSIDERED OR NOT, AND IF NOT THIS MATTER REQUIRES RECONSIDERATION. 2.1 WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. WE FIND FROM THE RECORD THAT THIS APPEAL O F THE ASSESSEE IN ITA NO. 69/JP/2011 FOR THE ASSESSMENT YEARS 2005-06 AND ONWARDS VIDE O RDER DATED 13-07-2012 HAS BEEN DISPOSED OFF BY THIS BENCH . HENCE, THE MISCELLANEO US APPLICATION FILED BY THE REVENUE ARISING OUT OF S.A. NO.4/JP/2012 IS INFRUCTUOUS. 3.0 IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE REVENUE IS DISMISSED BEING INFRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT ON 28-08-2014. . SD/- SD/- (T.R. MEENA) (R.P. TOLANI) ACCOUNTANT MEMBER JUDICIAL MEMBER JAIPUR DATED: 28 TH AUG 2014 *MISHRA COPY FORWARDED TO:- 1. THE CIT-1, JAIPUR BY ORDER 2. M/S. RAJASTHAN CRICKET ASSOCIATION, JAIPUR 3. THE LD. CIT 4. THE LD. CIT(A), JAIPUR 5..THE LD. DR 6.THE GUARD FILE (MA NO. 32/JP/2012) AR ITAT, JAIP UR