The Regional P.F. Commissioner vs. Commissioner Of Income Tax
What did the High Court hold?
The Tribunal disposed of the petition with a direction. If the petitioner files an application for stay before the Commissioner of Income Tax (Appeals) within one week, the Commissioner shall decide the application within 30 days from the date of its filing. Until the stay application is decided, no recovery shall be made from the petitioner. The petitioner was also directed to cooperate in the early decision of the stay application. The Tribunal did not decide the merits of the assessment order or the grounds of appeal.
What were the facts?
The petitioner filed an appeal in Form No. 35 before the Commissioner of Income Tax (Appeals) against an assessment order dated March 22, 2013. The petitioner had not filed any application for stay before the Commissioner of Income Tax (Appeals) until the date of the hearing. Consequently, the Income Tax Officer requested the petitioner to clear the outstanding demand as per the provisions of the Income Tax Act. The petitioner's counsel stated that a stay application would be filed within a week. The respondents' counsel agreed that if such an application were filed, it would be decided within one month of its filing.
What were the issues?
1. Whether the petitioner is entitled to a stay of recovery proceedings pending the disposal of their appeal before the Commissioner of Income Tax (Appeals)? Assessee's Contention: The petitioner stated their intention to file an application for stay before the Commissioner of Income Tax (Appeals) within a week. Revenue's Contention: The revenue's counsel agreed that if a stay application is filed, it will be decided within one month of its filing.
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Writ Petition No.21767/2013 7.1.2014
Shri J. K. Pillai, Advocate, for the petitioner.
Shri Sanjay Lal, Advocate, for respondent nos.1 to 3.
The petitioner has filed an appeal in Form No.35 against the assessment order dated 22.3.2013, Annexure P2, before the Commissioner of Income Tax (Appeals). The memo of appeal is Annexure P3. Admittedly, till this date, the petitioner has not filed any application for stay before the Commissioner of Income Tax (Appeals). In the result, Income Tax Officer has asked the petitioner to clear the outstanding demand as per the provision of Income Tax Act.
The learned counsel for petitioner states that the application for stay will be filed before the Commissioner of Income Tax (Appeals) within a week. The learned counsel appearing for respondent nos.1 to 3 has fairly agreed that if such an application is filed, the same will be decided within a period of one month from the date of its filing.
In view of the aforesaid and with the consent of the learned counsel for the parties, this petition is being finally disposed of with a direction that if the petitioner files an application for stay before the Commissioner of Income Tax (Appeals) within a week, the same be decided within a period of 30 days from the date of its filing. And till then, no recovery shall be made from the petitioner. It is made clear that the petitioner will cooperate in the early decision of the application for stay.
Certified copy as per rules.
(AJIT SINGH)
(SUBHASH KAKADE) JUDGE
JUDGE ps
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