What did the Tribunal hold?

The Tribunal held that the interim order staying the demand had merged with the final order of the CIT(A). Consequently, the Revenue's appeal had become infructuous.

What were the issues?

Whether an appeal against an interim order staying tax demand becomes infructuous once the substantive appeal on merits is finally decided.

DCIT vs M/S Punjab Institute of Medical… | ITAT Chandigarh 2018

Q: What were the facts?

The Revenue filed an appeal against an order by the CIT(A) that stayed the impugned demand of tax during the pendency of the appeal. Both parties agreed that the appeal on merits had been finally decided by the CIT(A).

Income Tax Appellate Tribunal, DIVISION BENCH ‘B’, CHANDIGARH

Before: SHRI SANJAY GARG & DR. B.R.R. KUMAR

Hearing: 01/11/2018Pronounced: 13/12/2018

Per Sanjay Garg, Judicial Member:

The present appeal has been preferred by the Revenue agitating the action of the Commissioner of Income Tax(A)-2 (hereinafter referred to as ‘CIT(A)’) dt. 29/03/2018 in staying the impugned demand of tax during the pendency of the appeal.

Both the Ld. Representatives of the parties have submitted that the appeal on merits has been finally decided by the Ld. CIT(A) vide his order dt. 07/09/2018, therefore the interim order if any staying the demand during the pendency of the appeal has finally merged with the final order of the Ld. CIT(A) dt. 07/09/2018. This appeal of the Revenue therefore has become in fructuous.

In the result, appeal of the Revenue is dismissed.

Order pronounced in the open Court.

Sd/- Sd/-

(DR. B.R.R. KUMAR) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 13/12/2018 AG Copy to: 1. The Appellant, 2. The Respondent, 3.The CIT(A),4.The CIT,5.The DR

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION),CIRCLE-1, CHANDIGARH vs. M/S PUNJAB INSTITUTE OF MEDICAL SCIENCES, JALANDHAR

What did the Tribunal hold?

What were the facts?

What were the issues?

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