HPCL-Mittal Energy Limited, Distt.Bathinda V. The Asstt. Commissioner of Income-tax, Bathinda

SA 05/ASR/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3348 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 23 day(s)
• Appeal Type: Income Tax (International Taxation) Appeal
• Pronouncement Date: 20-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 28-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANDEEP CHAUHAN
• Keywords: Application of stay; Extension of stay; Difference of opinion

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N. K. CHOUDHRY, JUDICIAL MEMBER STAY APPLICATION NOS. 04&05/(ASR )/2018 (ARISING OUT OF ITA NOS. 554 & 555/ASR/2014) ASSESSMEN T YEARS: 2008-09 & 2009-10 HPCL-MITTAL ENERGY LTD., VILL.- PHULOKHARI, TEH: TALWANDI SABO, DISTT. BATHINDA, PUNJAB-151301 [PAN: AABCG 5231F] VS. ASST. CIT, CIRCLE-1, BATHINDA. (APPLICANT) (RESPONDENT) APPELLANT BY : C.A . SUSHIL KUMAR GUPTA, MANAGER TAXATION RESPONDENT BY: SH. SANDEEP CHAUHAN CIT-D.R. DATE OF HEARING: 13.04.2018 DATE OF PRONOUNCEMENT: 17.04.2018 ORDER PER SANJAY ARORA, AM: THESE STAY APPLICATIONS ARE IN RESPECT OF THE ASSES SEES CAPTIONED APPEALS OUTSTANDING BEFORE THE TRIBUNAL. 2. AT THE OUTSET, IT WAS SUBMITTED BY THE LD. AUTHO RIZED REPRESENTATIVE (AR), THE ASSESSEES COUNSEL, THAT IT IS IN FACT A CASE O F EXTENSION OF STAY. THOUGH THE TIME LIMIT OF 365 DAYS, I.E., SINCE THE GRANT OF STAY BY THE TRIBUNAL IN THE FIRST INSTANCE, HAS LAPSED, THE DELAY IN THE DISPOSAL OF THE ASSESS EES APPEALS IS NOT ATTRIBUTABLE TO THE ASSESSEE. REFERENCE U/S. 255(4) STANDS MADE TO THE HON'BLE PRESIDENT, ITAT ON ACCOUNT OF A DIFFERENCE OF OPINION BETWEEN THE MEMB ERS CONSTITUTING THE BENCH S.A.NOS.04&05(ASR)/2018 (ARISING OUT OF ITA NOS. 554&555/ASR/2014) HPCL-MIT TAL ENERGY LTD. V. ASST. CIT 2 WHICH HEARD THE APPEALS. THE HON'BLE PRESIDENT HAS SINCE NOMINATED A THIRD MEMBER, BEFORE WHOM THE HEARING IS FIXED FOR 03.05. 2018 , ADDUCING A COPY OF THE NOTICE OF HEARING (PLACE ON RECORD). FURTHER, THE R EFERENCE TO THE PROPOSITION, I.E., THE POWER OF THE TRIBUNAL TO UNDER THE CIRCUMSTANCE S BREACH THE TIME LIMIT SPECIFIED U/S. 254(2A), WAS MADE BY HIM TO THE DECISION BY TH E HON'BLE JURISDICTIONAL HIGH COURT IN CAREER AIR CONDITIONING AND REFRIGERATOR LTD . (IN ITA NO. 05 OF 2016 (O&M), DATED 25.05.2016), TO WHICH REFERENCE STANDS ALSO MADE BY THE TRIBUNAL WHILE GRANTING STAY ON AN EARLIER OCCASION. THE LD. DEPARTMENTAL REPRESENTATIVE (DR) DID NOT DISPUTE ANY OF THE CONTENTIONS, RAISIN G FACTUAL AND LEGAL ASPECTS, ADVANCED BY THE LD. AR. 3. IN VIEW OF THE FORE-GOING, WE HAVE NO HESITATION IN GRANTING STAY FOR A FURTHER PERIOD OF THREE MONTHS (FROM THE DATE OF THIS ORDER ), OR THE DISPOSAL OF THE ASSESSEES APPEALS BY THE TRIBUNAL, WHICHEVER IS EA RLIER. NEEDLESS TO ADD, SEEKING ADJOURNMENT ON THE DATE OF HEARING BY THE ASSESSEE, OR OTHERWISE BEING NOT COOPERATIVE IN THE DISPOSAL OF ITS APPEALS, I.E., W ITHOUT JUSTIFIABLE CAUSE, SHALL OPERATE TO VACATE THE STAY. WE DECIDE ACCORDINGLY. 4. IN THE RESULT, THE ASSESSEES STAY PETITIONS ARE ALLOWED ON THE AFORESAID TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON APRIL 17, 201 8 SD/- SD/- (N. K. CHOUDHRY) (SANJAY ARORA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 17.04.2018. /GP/SR. PS. COPY OF THE ORDER FORWARDED TO: (1) THE APPLICANT: HPCL-MITTAL ENERGY LTD.,V ILL.- PHULOKHARI,TEH:TALWANDI SABO, DISTT. BATHINDA, PUNJAB-151301 S.A.NOS.04&05(ASR)/2018 (ARISING OUT OF ITA NOS. 554&555/ASR/2014) HPCL-MIT TAL ENERGY LTD. V. ASST. CIT 3 (2) THE RESPONDENT: ASST. CIT, CIRCLE-1, BATHINDA. (3) THE CIT(A), BATHINDA. (4) THE CIT, CONCERNED. (5) THE SR. DR, I.T.A.T. TRUE COPY BY ORDER