PANCARD CLUBS LTD, V. DCIT 7(1),

MA 728/MUM/2010

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7572 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-01-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 07-12-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: NARESH KR BALODIA P C MAURYA
• Keywords: Recovery proceedings

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH D, MUMBAI BEFORE SHRI N.V.VASUDEVAN(J.M) & SHRI T.R.SOOD(A. M) M.A.NO.728/MUM/2010 (ARISING OUT OF STAY APPLN.NO.96/M/2010) A.Y. 2004-05 AND 05-06 ASST.COMMISSIONER OF INCOME TAX, CIRCLE 7(1), MUMBAI. (APPLICANT) VS. PAN CARD CLUBS LTD., 111-113, KALLANDAS UDYOG BHAVAN, NEAR CENTURY BAZAR, PRABHADEVI, MUMBAI 25. PAN:AAACQ 1454B (RESPONDENT) APPLICANT BY : SHRI NARESH KR.BALODIA, CIT-DR/ P.C.MAURYA SR.DR. RESPONDENT BY : SHRI S.E.DASTUR, SENIOR ADVOCAT E/ SHRI.D.V.LAKHANI, A.R. DATE OF HEARING : 16/12/2011 DATE OF PRONOUNCEMENT : 13/01/2012 ORDER PER N.V.VASUDEVAN, J.M. THIS IS AN APPLICATION FILED BY THE REVENUE. THE A PPLICATION DOES NOT MENTION ANY PROVISION OF LAW UNDER WHICH THE SAME H AS BEEN FILED. IT HAS HOWEVER BEEN NUMBERED AS A MISCELLANEOUS APPLICATIO N AND FIXED FOR HEARING BEFORE US. 2. THE BRIEF FACTS ARE THAT STAY WAS GRANTED IN THE APPEALS FILED BY THE ASSESEE IN ITA NOS.2389/M/2009 AND 2418/M/2009. TH ESE APPEALS CAME UP FOR HEARING ON VARIOUS DATES. ON 29/11/2010 THE AP PEAL COME UP FOR HEARING BEFORE THE BENCH. ON D.RS REQUEST ADJOURNMENT WAS GRANTED AND FURTHER IT WAS OBSERVED BY THE BENCH THAT IN THE NEXT HEARING IF THE D.R SEEKS TIME THEN HE HAS TO GIVE AN UNDERTAKING THAT THEY WILL NOT ENFORCE RECOVERY PROCEEDINGS AGAINST THE ASSESSEE FOR OUTSTANDING DISPUTED TAX D EMANDS. IN THIS M.A.NO.728/MUM/2010 2 MISCELLANEOUS APPLICATION THE REVENUE HAS CHALLENGE D THE AUTHORITY OF THE TRIBUNAL TO GIVE SUCH DIRECTIONS. HOWEVER, VIDE LETTER DATED 23/6/2011 REVENUE HAS SOUGHT TO WITHDRAW THIS PETITION BY STA TING THAT SINCE SUBSTANTIVE ORDER IN THE CASE OF PAN CARD CLUBS PVT. LTD., HAS ALREADY BEEN DECIDED BY THE TRIBUNAL, THEREFORE, MISCELLANEOUS APPLICATION HAS BECOME INFRUCTUOUS. 3. IT IS SETTLED LAW THAT ONCE A FINAL ORDER HAS BE EN PASSED IN AN APPEAL THEN INTERLOCUTORY APPLICATION BECOMES INFRUCTUOUS AND, THEREFORE, THE PRESENT APPLICATION IS NOT MAINTAINABLE. HOWEVER, AT THE S AME TIME WE FIND THAT CERTAIN BASELESS ALLEGATIONS WERE MADE BY THE DEPAR TMENT AGAINST THE TRIBUNAL IN THE SO CALLED MISCELLANEOUS APPLICATION AND WRIT TEN SUBMISSIONS DATED 25/03/2011 WHICH IS NOT GOOD TASTE AND, ACCORDINGLY , WE RECORD OUR DISPLEASURE ON THE SAME. SINCE SHRI P.C.MAURYA, SR . D.R EXPRESSED SINCERE APOLOGIES FOR THE VARIOUS ALLEGATIONS MADE EARLIER, WE TREAT THE MATTER AS CLOSED AND TREAT THE MISCELLANEOUS APPLICATION AS CLOSED. 4. IN THE RESULT, MISCELLANEOUS APPLICATION IS DISM ISSED AS NOT MAINTAINABLE AS WELL AS WITHDRAWN. ORDER PRONOUNCED IN OPEN COURT ON 13 TH DAY OF JAN.2012 SD/- SD/- ( T.R.SOOD ) (N.V.VASUDEVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED. 13 TH JAN.2012 COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3 . THE CIT CITY CONCERNED 4. THE CIT(A)- CONCERNED 5. THE D.RD BENCH. (TRUE COPY) BY ORDER ASST. REGISTRAR, I TAT, MUMBAI BENCHES MUMBAI. VM. M.A.NO.728/MUM/2010 3 DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 11/01/2012 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 12/01/2012 SR.PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7. FILE SENT TO THE BENCH CLERK SR.PS/PS 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER