The Regional PF Commission Empoyees Provident Fund, V. Income Tax Officer (TDS-I),

SA 18/JAB/2014

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1143 (ITAT-JABALPUR)
• Duration Of Justice: 4 year(s) 4 month(s) 28 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 28-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 03-02-2015
• Assessment Year: 2012-2013
• Appeal Filed On: 31-12-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHISHEK SHUKLA
• Assessee Lawyers: ABHIJEET SRIVASTAV
• Keywords: Application of stay; TDS
• Section: 195

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENCH, JABALPUR BEFORE SHRI I.C. SUDHIR, JUDICIAL MEMBER AND SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER S.A. NOS.16, 17 & 18/JAB/2014 (IN ITA NOS.194, 195 & 196/JAB/2014) ASSESSMENT YEARS: 2010-11, 2011-12 & 2012-13 RESPE CTIVELY REGIONAL P.F. COMMISSIONER, VS. INCOME TAX OFFI CER TDS-I, EMPLOYEES PROVIDENT FUND JABALPUR. ORGANIZATION, VIJAY NAGAR, JABALPUR (M.P.) (TAN JBPR 00353 D). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ABHIJEET SRIVASTAV RESPONDENT BY : SHRI ABHISHEK SHUKLA DATE OF HEARING : 04.02.2015 DATE OF PRONOUNCEMENT : 04.02.2015 ORDER PER PRAMOD KUMAR, ACCOUNTANT MEMBER: THESE THREE STAY PETITIONS HAVE BEEN FILED BY THE S AME ASSESSEE APPLICANT AND INVOLVE INTERCONNECTED DEMANDS RAISED BY THE IT O-TDS, JABALPUR. FOR THE SAKE OF CONVENIENCE, ALL THESE THREE STAY APPLICATI ONS ARE TAKEN UP TOGETHER. 2. BY WAY OF THESE STAY APPLICATIONS, THE ASSESSEE APPLICANT SOUGHT STAY ON COLLECTION OF THE RECOVERY OF THE IMPUGNED DEMANDS RAISED ON THE ASSESSEE UNDER SECTION 201(1)/201(1A) OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEARS 2 S.A NOS.16, 17 & 18/JAB/2014 A.YS. 2010-11, 2011-12 & 2012-13 2010-11, 2011-12 & 2012-13. THE ENTIRE AMOUNT ON W HICH THE STAY SOUGHT IS IMPUGNED IN THE APPEALS FILED BY THE ASSESSEE APPLI CANT BEFORE US. 3. WITH THE CONSENT OF PARTIES AND CONSIDERING THE FACT THAT THE ISSUE IN APPEAL IS A NEATLY IDENTIFIED LEGAL ISSUE WHICH LIES IN A NARROW COMPASS AND MATERIAL FACTS, WE HAVE HEARD THE RELATED APPEALS ON MERITS. THE A SSESSEE APPLICANT IS A GOVERNMENT BODY AND THERE CANNOT BE ANY LEGITIMATE APPREHENSION OF RIGHTS OF THE RESPONDENT BEING PREJUDICED BY WAITING, TILL THE OR DERS ON THESE APPEALS ARE COMMUNICATED, FOR ANY FURTHER ACTION TO RECOVER THE IMPUGNED DEMANDS. IN THIS VIEW OF THE MATTER AND BEARING IN MIND THE ENTIRETY OF THE CASE, WE DEEM IT FIT AND PROPER TO DIRECT THE REVENUE AUTHORITIES NOT TO TAK E ANY COERCIVE MEASURES FOR COLLECTION OF THE RECOVERY OF THE IMPUGNED DEMANDS TILL THE ORDERS ON THESE APPEALS ARE COMMUNICATED TO THE PARTIES. IN EFFECT, THUS, THE PRAYER OF THE ASSESSEE APPLICANT IS GRANTED IN THE TERMS INDICATED HEREIN BEFORE. 4. IN THE RESULT, ALL THE STAY APPLICATIONS ARE ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON 4 TH FEBRUARY, 2015. SD/- SD/- (I.C. SUDHIR) (PRAMOD KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 4 TH FEBRUARY, 2015 3 S.A NOS.16, 17 & 18/JAB/2014 A.YS. 2010-11, 2011-12 & 2012-13 PBN/* COPY OF THE ORDER FORWARDED TO :- 1) APPELLANT 2) RESPONDENT 3) CIT (APPEALS) CONCERNED 4) CIT CONCERNED 5) D.R., ITAT, JABALPUR BENCH, JABALPUR 6) GUARD FILE. BY ORDER, ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, JABALPUR