Balbir Singh Miaini v. Income Tax Appellate Tribunal, Amritsar And Others

Civil Writ Petition No.23980 of 2012 1 IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH. Civil Writ Petition No.23980 of 2012Date of Decision: 31.7.2013 Balbir Singh Miaini ..Petitioner versus Income Tax Appellate Tribunal, Amritsar and others ..Respondents. CORAM:HON'BLE MR. JUSTICE RAJIVE BHALLA HON'BLE MR. JUSTICE DR. BHARAT BHUSHAN PARSOON Present:Mr. Ravish Sood, Advocate with Mr. Maninder Arora, Advocate, for the petitioner. Mr. Maninder Arora, Advocate, for the petitioner. Mr. Vivek Sethi, Advocate, for the respondents. RAJIVE BHALLA, J.(ORAL) The petitioner challenges order dated 09.11.2012whereby the Income Tax Appellate Tribunal, Amritsar Bench,Amritsar, (for short the “Tribunal”) has directed the petitioner todeposit Rs.05 lacs for extension of the stay order granted in hisfavour. Counsel for the petitioner submits that after expiry of theperiod prescribed for deciding an appeal, the Tribunal has nojurisdiction to vary the stay order by imposing a fresh conditionrequiring pre-deposit of any amount. Counsel for the respondents points out that as the petitioner has complied with the impugned order and depositedRs.05 lacs with the concerned authority on 15.3.2013, the dispute inthe present case is purely academic but he has no objection if the Civil Writ Petition No.23980 of 2012 2 writ petition is disposed of by directing the Tribunal to decide theappeal, within a fixed period of time. We have heard counsel for the parties and as we are notinclined to answer the academic question posed, in view of deposit ofthe amount by the petitioner, dispose of the writ petition by directingthe Tribunal to decide the petitioner's appeal, within three months ofreceipt of a certified copy of this order. ( RAJIVE BHALLA ) JUDGE 31.7.2013VK ( DR. BHARAT BHUSHAN PARSOON ) JUDGE