RSA Number | 17524524 RSA 2010 |
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Assessee PAN | AABTS3300Q |
Bench | Pune |
Appeal Number | MA 175/PUN/2010 |
Duration Of Justice | 1 month(s) 19 day(s) |
Appellant | ACIT, Pune |
Respondent | Sinhgad Technical Education Society, Pune |
Appeal Type | Miscellaneous Application |
Pronouncement Date | 14-01-2011 |
Appeal Filed By | Department |
Order Result | Dismissed |
Bench Allotted | Not Allotted |
Tribunal Order Date | 14-01-2011 |
Assessment Year | 2006-2007 |
Appeal Filed On | 25-11-2010 |
Judgment Text |
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH PUNE BEFORE SHRI SHAILENDRAKUMAR YADAV AND SHRI D. KARUNAKARA RAO MA NO. 175/PN/10 (ARISING OUT OF SA NO. 30/PN/10 & ITA NO. 320/PN/10) A.Y 2006-07 ACIT CIRCLE 2(2) PUNE .... APPELLANT VS. SINHGAD TECHNICAL EDUCATION SOCIETY S.NO. 44/1 VADGAON (BUDRUK) OFF SINHGAD ROAD PUNE-411041 PAN NO. AABTS3300Q . RESPONDENT APPELLANT BY : SHRI HARESHWAR SHARMA RESPONDENT BY : SHRI S.N. DOSHI ORDER PER D. KARUNAKARA RAO AM THIS IS THE MISCELLANEOUS APPLICATION BY THE REVENUE IN CONNECTION WITH THE STAY ORDER VIDE SA NO. 30/PN/10 ARISING OUT OF ITA NO. 320/PN/10. VIDE THIS MA THE REVENUE PRAYED FOR VACATING THE STAY GRANTED B Y THE TRIBUNAL VIDE OUR STAY ORDER DATED 24-09-2010. OTHERWISE THE COUNSEL FO R THE ASSESSEE HAS MENTIONED THAT THE TERMS AND CONDITIONS AS MENTIONE D IN PARA 10 OF OUR STAY ORDER WAS NOT COMPLIED WITH FOR THE BONAFIDE REASONS. FURTHER LD. COUNSEL FOR THE ASSESSEE FAIRLY MENTIONED THAT THE STAY ORDER OF T HE TRIBUNAL DATED 24-09- 2010 WAS AFFIRMED NOT ONLY BY THE JURISDICTIONAL HIGH COURT OF BOMBAY BUT ALSO BY THE SUPREME COURT. HOWEVER THE ASSESSEE IS NOT IN A POSITION TO COMPLY WITH THE SAID TERMS AND CONDITIONS SET BY THE TRIBUNAL DUE TO LACK OF FUNDS. 2. DURING THE PROCEEDINGS AN ARGUMENT WAS RAISED WHETH ER THE INSTANT MA SHOULD BE CONSIDERED INFRUCTUOUS AS THE STAY ORDER OF T HE TRIBUNAL ITSELF INDICATES THE CONDITIONAL STAY AND THE CONSEQUENCES OF NON-CO MPLIANCE TO COMPLYING WITH THE TERMS AND CONDITIONS ARE OBVIOUS. ON THE ISSUE B OTH THE PARTIES FINALLY CONCURRED ON THE ABOVE INDICATIONS AND CONSEQUENCES. IT IS OBVIOUS FROM THE SAID ORDER THAT THE STAY GRANTED IS CONDITIONAL AND IN CASE OF FAILURE THE STAY HAS MA NO. 175/PN/10 A RISING OUT OF SA NO. 30/PN/10 & ITA NO. 320/PN/10 PAGE 2 OF2 NO FORCE AND CONSEQUENTLY THE REVENUE IS FREE TO ENFO RCE COLLECTION AS PER THE PROVISIONS OF THE INCOME TAX ACT 1961. CONSIDERING T HE ABOVE WE ARE OF THE OPINION THAT THE MA HAS TO BE DISMISSED AS INFRUCTOUS . 4. IN THE RESULT THE MA OF THE REVENUE IS DISMISSED . ORDER PRONOUNCED ON 14 TH JANUARY 2011. SD/- SD/- (SHAILENDRAKUMAR YADAV) (D.KARUNAKARA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBE R PUNE DATED THE 14 TH JANUARY 2011 R COPY OF THE ORDER IS FORWARDED TO : 1. ACIT CENTRAL CIRCLE 2(2) PUNE 2. ASSESSEE 3. CIT CENTRAL PUNE 4. D.R. ITAT PUNE BENCH PUNE BY ORDER ASSISTANT REGISTRAR I.T.A.T PUNE
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