Commissioner Of Income Tax, Faridabad v. Sanjay Kumar

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Income Tax Appeal No.212 of 2014 (O&M) Date of Order: 07.10.2014 Commissioner of Income Tax, Faridabad ..Appellant Versus Sanjay Kumar ..Respondent CORAM: HON'BLE MR. JUSTICE RAJIVE BHALLA HON'BLE MR. JUSTICE AMIT RAWAL Present:Mr. Tejinder K. Joshi, Advocate,for the appellant. RAJIVE BHALLA, J (Oral) C.M.No.14680-CII of 2014 Prayer in this application is to condone delay of 766 daysin re-filing the appeal. We have heard counsel for the appellant and as sufficientcause has been shown, allow the application and condone the delayof 766 days in re-filing the appeal. C.M.No.14681-CII of 2014 Allowed as prayed for. Income Tax Appeal No.212 of 2014 The revenue is before us challenging orders dated17.03.2011 (Annexure A-II) and 22.07.2011 (Annexure A-III),passedby the CIT(A) and the Income Tax Appellate Tribunal, Delhi Bench'G', New Delhi, respectively. Counsel for the revenue submits that the CIT(A) had nojurisdiction to grant stay much less to direct payment of the demand Income Tax Appeal No.212 of 2014 (O&M) raised against an assessee, in installments. It is further contendedthat howsoever equitable may be the relief granted by the CIT(A),the fact that Section 251 of the Income Tax Act, 1961, does notconfer any power upon the CIT(A) to entertain an application forstay, much less to order payment, in installments, the question thatthe CIT(A) has no jurisdiction to grant stay may be answered infavour of the revenue. We have heard counsel for the revenue. Apart from thefact that the question has been rendered academic as the assesseehas already deposited the amount in installments, we are inclined toagree with the view adopted by the Allahabad High Court in PremParkash Tripathiv. Commissioner of Income-tax, [1994] 208 ITR0461, the Madras High Court inPaulsons Litho Worksv. Income-tax Officer, [1994] 208 ITR 0676and the Rajasthan High Court inMaheshwari Agro Industriesv. Union of India [2012] 346 ITR0375, that inherent in the power of appeal is a power to grant interimrelief on such terms and conditions and upon such consideration asmay meet the parameters of a judicial/quasi judicial order. In this view of the matter, finding no merit in the appeal,we answer the question against the revenue and dismiss the appeal. (RAJIVE BHALLA) JUDGE October 07, 2014 nt (AMIT RAWAL) JUDGE