Cwp/8352/2014 Of Rohit Tandon v. Income Tax Appellate Tribunal Amritsar

CWP No. 8352 of 2014 1 IN THE HIGH COURT OF PUNJAB & HARYANA, CHANDIGARH CWP No. 8352 of 2014|Date of decision: November 13, 2014 Ronit lanaon .",&/& _..... Petitioner| income lax Appellate [ribunal, Amritsar and another wo. ReESPONdents Rohit Tandon CWP No. 8356 of 2014 .",&/& _....__ Peatitione Income Tax Appellate Tribunal, Amritsar and another wo. ReESpONdents Rohit Tandon CWP No. 8386 of 2014 .",&/& ..... Petitioner income lax Appellate [ribunal, Amritsar and another Ronit fanaon wo. ReESPONdentsCWP No. 8388 of 2014 .",&/& ..... Petitioner Income Tax Appellate Tribunal, Amritsar and another wo. ReESpONdents CWP No. 8352 of 2014 CORAM:HON'BLE MR. JUSTICE RAJIVE BHALLA AND|HON'BLE MR. JUSTICE AMIT RAWAL Present:-Mr. Rohit Sud, Advocatefor the petitioner, Mr. Vivek Sethi, Advocatefor respondent No.2. KK K RAJIVE BHALLA, J (ORAL) By way of this order we shall dispose of CWP Nos.8352, 8356, 8386 and 8388 of 2014. The facts are being taken fromCWP No. 8352 of 2014. Admittedly, an appeal filed by the assessee ispending adjudication before ITAT, Amritsar. The Tribunal had Itselfgranted an interim stay which stood statutorily vacated under Section204 (2-A) of the Income Tax Act,1961(hereinafter called as ‘the Act).The petitioner is before us praying that the stay order may beextended up to the date of decision of the appeal. Counsel for the revenue submits that as the stayorder stands vacated by operation of Section 254 (2-A) of the Act, theorder cannot be extended by exercise of power under Article 226 ofthe Constitution. We have heard counsel for the parties and withoutrecording any opinion as to the nature of Section 254(2-A) of the Actnamely whether it is mandatory or directory, but after taking intoconsideration the fact that the appeal is already pending adjudicationdispose of the writ petition by directing the Income lax AppellateTribunal, Amritsar to decide the petitioner's appeal within three CWP No. 8352 of 2014 months from today. The tnterim stay granted by the Iribunal snailoperate for this period of three months subject to the petitioner's filingan undertaking before the Tribunal that he shall not delay disposal ofthe appeal. (RAJIVE BHALLA)JUDGE (AMIT RAWAL)JUDGE November 13, 2014archana