Purnachandra Janardan Rao, Solapur V. Deputy Commissioner of Income-tax, Central Circle -1(2), Pune

SA 116/PUN/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0584 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 06-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MAHADEVAN AMK
• Assessee Lawyers: S N DOSHI
• Keywords: Application of stay; Extension of stay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE . , , BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM SA.NOS. 114 & 116/PUN/2018 (ARISING OUT OF ITA NO.993/PUN/2016) BLOCK PERIOD 1997-98 TO 2002-03 MR. PURNACHANDRA JANARDHAN RAO, FLAT NO.17, SHRADDHA VIHAR APARTMENT, MODI, SOLAPUR 413 001 PAN : AAQPR5980E APPLICANT VS. DCIT, CENTRAL CIRCLE-1(2), PUNE RESPONDENT / APPLICANT BY : SHRI S.N. DOSHI / RESPONDENT BY : SHRI MAHADEVAN AMK / DATE OF HEARING : 09.11.2018 / DATE OF PRONOUNCEMENT: 09.11.2018 / ORDER PER VIKAS AWASTHY, JM : THE CAPTIONED STAY APPLICATIONS ARISE FROM ITA NO. 993/PUN/2016 SEEKING EXTENSION OF STAY/STAY OF RECOVERY OF OUTSTANDING DEMAND IN RELATION TO THE BLOCK PERIOD 1997-98 TO 2002-03. S.A.NO.114/PUN/2018 : 2. SHRI S.N. DOSHI, APPEARING ON BEHALF OF THE ASSESSEE SUBM ITTED THAT S.A.NO.114/PUN/2018 HAS BECOME INFRUCTUOUS AS FRESH STAY APPLICATION IN S.A.NO.116/PUN/2018 HAS BEEN FILED. THE LD. AR POINTED THAT INITIALLY THE ASSESSEE HAD FILED AN APPLICATION SEEKING E XTENSION OF STAY. THE TRIBUNAL EARLIER IN S.A.NO.22/PUN/2018 HAD GRANTE D STAY OF RECOVERY OF OUTSTANDING DEMAND VIDE ORDER DATED 27-04- 2018 FOR A PERIOD 2 OF 180 DAYS FROM THE DATE OF THE ORDER. THE STAY EXPIRE D ON 23-10-2018. THE ASSESSEE FILED APPLICATION IN S.A.NO.114/PUN/2018 SEEKING EXTENSION OF STAY ON 31-10-2018, I.E. AFTER THE EXPIRY OF T HE STAY ALREADY GRANTED. INFACT, THE ASSESSEE SHOULD HAVE FILED APPLICATION SEEKING FRESH STAY. DUE TO DEFECT IN THE APPLICATION, THE APPLICATION IS NOT PRESSED. 3. IN VIEW OF THE STATEMENT BY THE LD. AR FOR THE ASSESS EE, THE S.A.NO.114/PUN/2018 IS DISMISSED AS NOT PRESSED. S.A.NO.116/PUN/2018 : 4. THE LD. AR FOR THE ASSESSEE SUBMITTED THAT THE ASSE SSEE WAS GRANTED STAY OF RECOVERY OF OUTSTANDING DEMAND FOR A PE RIOD OF 180 DAYS VIDE ORDER DATED 27-04-2018 IN S.A.NO.22/PUN/2018 SUBJEC T TO PAYMENT OF RS.25 LAKHS IN TWO INSTALMENTS. ASSESSEE HAS COMPLIED W ITH THE DIRECTIONS OF THE TRIBUNAL. THE LD. AR SUBMITTED THAT AFTE R THE GRANT OF STAY, THE APPEAL WAS LISTED TWICE, I.E. ON 03-07-2018 AND 14-08-2018. ON 03-07-2018, THE APPEAL WAS ADJOURNED T O 14-08-2018 AT THE REQUEST OF LD. DR FOR THE REVENUE. ON 14-08-201 8, THE APPEAL WAS ADJOURNED TO 24-10-2018 AS DURING THE COURSE OF HEARIN G OF THE APPEAL THE HONBLE BENCH HAD ASKED FOR FURNISHING CERTAIN DOCUM ENTS. ON 24-10-2018, THE BENCH DID NOT FUNCTION. NOW THE APPEAL IS LISTED FOR HEARING ON 31-12-2018. THE DELAY IN HEARING OF THE APPEA L IS NOT ATTRIBUTABLE TO THE ASSESSEE. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS. THE STAY WAS GRA NTED TO THE ASSESSEE ON 27-04-2018 FOR A PERIOD OF 180 DAYS SUBJEC T TO THE PAYMENT OF RS.25 LAKHS. ASSESSEE HAS COMPLIED WITH THE DIRECTIONS O F THE TRIBUNAL FOR GRANT OF STAY. A PERUSAL OF THE APPEAL FILE SHOWS THAT THE DELAY IN HEARING OF THE APPEAL CANNOT BE ATTRIBUTED TO TH E ASSESSEE. WE 3 ARE OF THE CONSIDERED VIEW THAT THE RECOVERY OF THE OUT STANDING DEMAND DESERVES TO BE STAYED. THE RECOVERY OF THE OUTSTANDIN G DEMAND IS STAYED FOR A PERIOD OF 180 DAYS FROM THE DATE OF THIS ORDER. HO WEVER, IT IS MADE CLEAR THAT THE ASSESSEE SHALL NOT SEEK FRIVOLOUS ADJOURN MENT OR DELAY HEARING OF THE APPEAL WITHOUT THEIR BEING A BONAFIDE CAUSE. IN CASE, THE ABOVE CONDITION IS VIOLATED, THE STAY GRANTED SHALL AUTOMAT ICALLY GETS VACATED AND THE ASSESSEE SHALL ALSO LOSE THE BENEFIT OF EARLY HEARING OF THE APPEAL. THE APPLICATION OF THE ASSESSEE SEEKING STAY IS ALL OWED IN THE TERMS AFORESAID. 6. IN THE RESULT, STAY APPLICATION IN S.A.NO.116/PUN/2018 IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON FRIDAY, THE 0 9 TH DAY OF NOVEMBER, 2018. SD/- SD/- (D. KARUNAKARA RAO) (VIK AS AWASTHY) / ACCOUNTANT MEMBER /JUDICIAL MEMBER PUNE; DATED : 09 TH NOVEMBER, 2018. / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A)-13, PUNE 4. 5. THE PR.CIT (CENTRAL), PUNE , , B, ITAT, PUNE; 6. / GUARD FILE. / BY ORDER, //TRUE COPY// SENIOR PRIVATE SECRETARY, , / ITAT, PUNE