Project Director, National Highways Authority of India, V. ACIT (TDS), Jabalpur

SA 1/JAB/2013

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1055 (ITAT-JABALPUR)
• Duration Of Justice: 6 year(s) 1 month(s) 16 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 28-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 11-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Application of stay; TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENCH, JABALPUR BEFORE SHRI JOGINDER SINGH,(JM) AND SHRI R.C. SHAR MA (AM) S.A. NOS.01 TO 07/JAB/2013 (ARISING OUT OF ITA NOS.6 7 TO 73/JAB/2013) ASSESSMENT YEAR: 2009-2010 NATIONAL HIGHWAY AUTHORITY OF INDIA, THROUGH PROJECT DIRECTOR PROJECT IMPLEMENTATION UNIT, NARAASINGHPUR SHRI RAMDAS BHAWAN, NEAR BARGI COLONY, NARSINGHPUR. VS. ACIT (TDS), JABALPUR PAN/GIR NO. : PAN/GIR NO. : JBPPO 1781D APPELLANT ) .. RESPONDENT ) APPELLANT BY : INTERVENOR BY SHRI AJAY MISHRA SHRI SUMIT NEMA RESPONDENT BY : SHRI ABHISHEK SHUKLA, CIT (DR) DATE OF HEARING : 10/9/20 13 DATE OF PRONOUNCEMENT : 12/09/2013 O R D E R PER R.C.SHARMA, AM: THESE ARE STAY APPLICATIONS FILED BY THE ASSESSEE FOR ASSESSMENT YEAR 2009-2010 ARISING OUT OF ITA NOS.67 TO 73/JAB/2013 FOR SEEKING STAY OF DEMAND RAISED BY THE DEPARTMENT. 2. VIDE OUR ORDER OF EVEN DATE, WE HAVE DISPOSED TH E APPEALS OF THE ASSESSEE HOLDING THAT THE ASSESSEE IS NOT IN DEFAUL T U/S.201(1) AND 201(1A) OF 2 THE ACT. THESE STAY PETITION ARE FILED IN PURSUANC E TO THE ORDER OF THE HONBLE HIGH COURT OF MADHYA PRADESH VIDE ORDER DATED 7.8.2 013, WHEREIN, DIRECTION HAS BEEN GIVEN TO THIS TRIBUNAL TO DISPOSE THE APPEALS ALONG WITH THE STAY PETITIONS FILED BY THE ASSESSEE. SINCE WHILE DISPOSING THE A PPEALS OF THE ASSESSEE, WE HAVE HELD THAT ASSESSEE IS NOT IN DEFAULT U/S.201(1 ) & 201(1A), THEREFORE, THERE DOES NOT REMAIN ANY DEMAND OF TDS AND INTEREST. THU S, STAY PETITIONS ARE RENDERED INFRUCTUOUS. 3. IN THE RESULT, STAY APPLICATIONS FILED BY ASSESS EE ARE DISPOSED IN TERMS INDICATED HEREINABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 12/09/2 013 . SD/- SD/- (JOGINDER SINGH) (R.C.SHARM A) JUDICIAL MEMBER ACCOUN TANT MEMBER JABALPUR DATED 12 / 09/2013 B.K.PARIDA, SR. PS COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A)- 4. / CIT 5. , , / DR, ITAT, JABALPUR 6. / GUARD FILE. / BY ORDER, //TRUE COPY/ SR.PRIVATE SECRETARY,ITAT CAMP AT JABALPUR 3 1. DATE OF DICTATION 10.9.2013 SR.PS 2. DATE ON WHICH ORDER PLACED BEFORE THE AUTHOR 12.9.2013 SR.PS 3. DATE ON WHICH ORDER SIGNED BY THE AUTHOR JM 4. DATE ON WHICH ORDER SENT TO V.P. AM 5. DATE ON WHICH ORDER RECEIVED BY SR.PS 6. DATE ON WHICH ORDER KEPT FOR PRONOUNCEMENT 7. DATE ON WHICH FILE SENT TO BENCH CLERK SR.PS 8. DATE ON WHICH ORDER SEND TO H.C. 9. DATE OF DISPATCH OF ORDER