Eaton Technologies Private Limited, Pune V. Deputy Commissioner of Income tax, Pune

SA 29/PUN/2019

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0593 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 27-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K VERMA
• Assessee Lawyers: S S TOMAR
• Keywords: Application of stay; Extension of stay
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUN E BEFORE SHRI R.S. SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM S.A. NO. 29/PUN/2019 (ARISING OUT OF ITA NO.1002/PUN/2017) / ASSESSMENT YEAR : 2012-13 EATON TECHNOLOGIES PRIVATE LIMITED. CLUSTER C, WING -1, EON FREE ZONE, PLOT NO.1, SURVEY 77, MIDC-KHARADI KNOWLEDGE PARK, PUNE-411 014. PAN : AABCE4323Q .. /APPLICANT / V/S. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2), PUNE. .. / RESPONDENT ASSESSEE BY : SHRI S.S. TOMAR REVENUE BY : SHRI M.K. VERMA / DATE OF HEARING : 29.03.2019 / DATE OF PRONOUNCEMENT : 29.03.2019 / ORDER PER PARTHA SARATHI CHAUDHURY, JM : THIS APPLICATION HAS BEEN FILED BY THE ASSESSEE FOR SEEKING EXTENSION OF STAY OF OUTSTANDING DEMAND IN THE AFORESAID APPEAL. 2. THE LD. AR OF THE ASSESSEE SUBMITTED THAT STAY OF R ECOVERY OF OUTSTANDING DEMAND WAS ALLOWED TO THE ASSESSEE BY THE TRIBUNAL VIDE ORDER DATED 01.09.2017 SUBJECT TO CERTAIN CONDITIONS AND THE A SSESSEE HAS DULY 2 SA NO. 29/PUN/2019 A.Y.2012-13 COMPLIED WITH THE CONDITIONS AS PER DIRECTIONS OF THE TRIBUN AL. THE STAY WAS GRANTED TO THE ASSESSEE FOR 180 DAYS FROM THE DATE OF THE ORDER. THE APPEAL OF THE ASSESSEE COULD NOT BE HEARD AS THE APPEALS FOR EAR LIER YEARS WERE PENDING FOR ADJUDICATION BEFORE THE TRIBUNAL. THE ASSESSEE AGAIN A PPROACHED THE TRIBUNAL VIDE SA NO.24/PUN/2018 AND SA NO.102/PUN/2018 FO R EXTENSION OF STAY. THE CO-ORDINATE BENCH OF THE TRIBUNAL VIDE ORDER DATED 09.03.2018 AND 28.09.2018 EXTENDED THE STAY FOR A PERIOD OF 180 DAY S FROM THE DATE OF THE ORDER OR TILL DISPOSAL OF THE APPEAL WHICH HAD EXPIRED ON 27.03.2019 . 2.1. THE LD. AR OF THE ASSESSEE FURTHER SUBMITTED THAT O N 11.12.2018, THE BENCH ADJOURNED THE APPEAL TO 12.02.2019 DUE TO PENDE NCY OF THE EARLIER YEAR APPEAL I.E. ASSESSMENT YEAR 2009-10 AND ON 12.02.20 19, THE BENCH FURTHER ADJOURNED THE APPEAL TO 25.04.2019 DUE TO THE SAME REASON. THE APPEAL FOR ASSESSMENT YEAR 2009-10 WAS LAST FIXED FOR HE ARING ON 27.02.2019 ON WHICH DATE IT WAS HEARD AND THE ORDER OF THE SAID AP PEAL FOR ASSESSMENT YEAR 2009-10 HAS BEEN PRONOUNCED ON 06.03.2019. THE L D. AR FURTHER SUBMITTED THAT APPEAL FOR ASSESSMENT YEAR 2012-13 ALONG WITH OTHER BALANCE APPEALS FOR PRIOR ASSESSMENT YEARS 2010-11 AND 2011-12 IS NOW FIXED FOR HEARING ON 25.04.2019. THE DELAY IN HEARING OF THE PRESENT APPEAL IS NOT ATTRIBUTABLE TO THE ASSESSEE/ APPLICANT. 3. PER CONTRA, THE LD. DR VEHEMENTLY OPPOSED THE GRAN T OF EXTENSION OF STAY AND SUBMITTED THAT HUGE TAX DEMAND IS OUTSTANDING . THE ASSESSEE MAY BE DIRECTED TO PAY THE SAME BEFORE GRANT OF EXTENSION OF STAY. 4. WE HAVE PERUSED THE EARLIER ORDERS OF THE TRIBUNAL RE GARDING STAY/EXTENSION OF STAY AND HEARD THE RIVAL CONTENTIONS. T HE ASSESSEE VIDE THIS APPLICATION IS SEEKING EXTENSION OF STAY OF RECOVERY OF OUT STANDING DEMAND FOR 3 SA NO. 29/PUN/2019 A.Y.2012-13 THE ASSESSMENT YEAR 2012-13. IT IS AN UNDISPUTED FACT T HAT THE ASSESSEE HAS DULY COMPLIED WITH THE DIRECTIONS MENTIONED IN THE INITIAL STA Y ORDER DATED 01.09.2017. THE FACTS ON RECORDS REVEAL THAT THE DELAY IN HEARING TO THE APPEAL IS NOT ATTRIBUTABLE TO THE ASSESSEE BUT HAS RESU LTED ON ACCOUNT OF PENDENCY OF APPEALS FOR THE EARLIER ASSESSMENT YEARS I.E. A SSESSMENT YEAR 2010-11 AND 2011-12. AFTER TAKING INTO CONSIDERATION THE ENTIRE FACTS, WE ARE OF THE CONSIDERED VIEW THAT THE ASSESSEE DESERVES THE BENEFIT OF ANOTHER EXTENSION OF THE STAY. HENCE, RECOVERY OF OUTSTANDING DE MAND IS STAYED FOR A FURTHER PERIOD OF 180 DAYS FROM THE DATE OF THIS ORDER OR TILL THE DISPOSAL OF APPEAL WHICHEVER IS EARLIER. 5. IN THE RESULT, STAY APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON 29 TH DAY OF MARCH, 2019. SD/- SD/- R.S. SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 29 TH MARCH, 2019. SB !' #' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS)-13, PUNE. 4. THE CIT(IT/TP), PUNE. ! '#$%%&' , &' , ()* , / DR, ITAT , B BENCH, PUNE. 6. $+,-. / GUARD FILE. // TRUE COPY // / / BY ORDER, %0 &* / PRIVATE SECRETARY &' , / ITAT, PUNE. 4 SA NO. 29/PUN/2019 A.Y.2012-13 DATE 1 DRAFT DICTATED ON 29 .0 3 .2019 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 2 9 .0 3 .201 9 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER