DCIT, Chandigarh v. M/s Lakshmi Energy & Foods Ltd., Chandigarh

MA 66/CHANDI/2013 | 2008-2009
Pronouncement Date: 25-10-2013 | Result: Dismissed

Appeal Details

RSA Number 6621524 RSA 2013
Bench Chandigarh
Appeal Number MA 66/CHANDI/2013
Duration Of Justice 1 month(s) 15 day(s)
Appellant DCIT, Chandigarh
Respondent M/s Lakshmi Energy & Foods Ltd., Chandigarh
Appeal Type Miscellaneous Application
Pronouncement Date 25-10-2013
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 25-10-2013
Assessment Year 2008-2009
Appeal Filed On 10-09-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B CHANDIGARH BEFORE SHRI T.R. SOOD ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA JUDICIAL MEMBER M.A. NOS. 66 & 67/CHD/2013 IN S.A. NOS. 6 & 7/CHD/2013 ( ITA NOS. 250 & 251/CHD/2012 A.YS.: 2008-09 & 2009-10 THE DY. COMISSIONER OF INCOME TAX VS M/S LAKSHMI ENERGY & CENTRAL CIRCLE 1 FOODS LTD. CHANDIGARH. SCO 18-19 SECTOR 9-D CH ANDIGARH. PAN: AAACL-3147J (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI J.S.NAGAR RESPONDENT BY : SHRI K.P.BAJAJ DATE OF HEARING : 11.10.2013 DATE OF PRONOUNCEMENT : 25.10.2013 O R D E R PER SUSHMA CHOWLA JM: THE PRESENT MISCELLANEOUS APPLICATIONS HAVE BEEN MO VED BY THE APPELLANT REVENUE AGAINST THE ORDER OF THE TRIBUNA L IN STAY APPLICATION NOS. 6 & 7/CHD/2013 IN ITA NOS. 250 & 251/CHD/2013 FOR ASSESSMENT YEARS 2008-09 AND 2009-10 VIDE ORDER DATED 22.03.2 013. 2. THE APPLICANT REVENUE IS AGGRIEVED BY THE STAY G RANTED BY THE TRIBUNAL VIDE ORDER DATED 22.03.2013 UNDER WHICH TH E RECOVERY OF THE DEMAND IN BOTH THE CAPTIONED APPLICATIONS WAS STAYE D UPTO THE DISPOSAL OF THE APPEAL BY THE TRIBUNAL OR 20.09.2013 WHICHEVER WAS EARLIER. THE SAID STAY WAS GRANTED BY THE TRIBUNAL SUBJECT TO CE RTAIN CONDITIONS. THE ASSESSEE ADMITTEDLY HAS COMPLIED WITH THE STAY COND ITIONS AND HAS ALSO NOT SOUGHT ANY ADJOURNMENT DURING THE COURSE OF HEA RING OF THE APPEALS. 2 IT MAY BE BROUGHT ON RECORD THAT THE PRESENT STAY A PPLICATIONS WERE FILED ON 10.09.2013 WHEREAS THE DEMAND IN THE CASE OF THE ASSESSEE WAS STAYED BY THE TRIBUNAL VIDE ORDER DATED 22.3.2013. THE ST AY OF RECOVERY OF THE DEMAND WAS GRANTED UPTO 20.09.2013. THE DELAY IN F ILING THE PRESENT MISCELLANEOUS APPLICATIONS HAS NOT BEEN EXPLAINED B Y THE APPLICANT REVENUE. IN ANY CASE THE RECOVERY OF THE OUTSTAND ING DEMAND IN BOTH THE ASSESSMENT YEARS HAS BEEN FURTHER STAYED BY THE TRI BUNAL VIDE ORDER DATED 23.09.2013 TILL THE DISPOSAL OF THE APPEAL BY THE T RIBUNAL OR BY 15.03.2014 WHICHEVER IS EARLIER IN S.A. NOS. 23 & 24/CHD/2013 IN ITA NOS. 250 & 251/CHD/2013. IN VIEW THEREOF THE PRES ENT MISCELLANEOUS APPLICATIONS MOVED BY THE APPLICANT REVENUE ARE NOT MAINTAINABLE AND THE SAME ARE DISMISSED AS INFRUCTUOUS. 3. THE PERUSAL OF THE MISCELLANEOUS APPLICATIONS MO VED BY THE APPLICANT REVENUE REFLECT THAT THE REVENUE IS AGGRI EVED BY THE STAY BEING GRANTED BY THE TRIBUNAL TO THE ASSESSEE AGAINST THE INSTRUCTION NO. 1914 F.NO. 404/72/93/ITCC DATED 02.02.1993. IT MAY BE PO INTED OUT THAT THE SAID INSTRUCTIONS ARE BINDING ON THE REVENUE AUTHOR ITIES BUT ARE NOT BINDING UPON THE TRIBUNAL AND WE FIND NO MERIT IN T HE PRESENT MISCELLANEOUS APPLICATION MOVED BY THE APPLICANT RE VENUE IN THIS REGARD AND THE SAME ARE DISMISSED. 4. IN THE RESULT MISCELLANEOUS APPLICATIONS FILED BY THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 25 TH OCTOBER 2013. SD/- SD/- ( T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 25THOCTOBER 2013 POONAM COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR ITAT CHANDIGARH