Rp/704/2013 Of M/S Ssangyong Engineering & Construction Co.ltd v. Assistant Commissioner Of Income Tax [Tds]

26.08.2013 Shri Sumit Nema, Advocate for the petitioner. Shri Sanjay Lal, Advocate for the respondent no.1. Shri K.N.Pethia, Advocate for the respondent no.2. This application is filed seeking extension of time as was granted by order dated 7.8.2013 in W.P.No.3741/2013. It is submitted that the petitioner has already moved an application for intervention before the respondent no.1 and the case has been fixed for 10.9.2013 and till then the interim order issued on 7.8.2013 may be continued. The prayer made by the petitioner is not opposed by Sarvshri Sanjay lal and Pethia, counsel for respondents. By order dated 7.8.2013 following order was passed :- Learned counsel appearing for the petitioner submits that the CIT (A) has passed an order against the respondent No.2 in respect of assessment and the respondent No.2 has preferred six appeals before the Income Tax Appellate Tribunal, Jabalpur which are registered as I.T.A.Nos.67/Jab/2013, 68/Jab/2013, 69/Jab/2013, 70/Jab/2013, 72/Jab/2013 and 73/Jab/2013. It is submitted that the petitioner herein may be permitted to move an application before the ITAT seeking intervention in the matter and also an application for stay of the recovery and till then interim order dated 31.7.2013 may be continued. It is also submitted that the Income Tax Appellate Tribunal may be directed to decide the appeals expeditiously. So far as last contention is concerned, Shri Lal, learned counsel appearing for respondent No.1 has submitted that he has no objection, if the Tribunal is directed to decide the matter expeditiously, but he has opposed the earlier contention of the petitioner on the ground that the matter be left with the discretion of the Income Tax Appellate Tribunal to consider aforesaid applications in accordance with law. To this, Shri Nema has no objection. In view of aforesaid, we dispose of this petition finally with following directions:- (i) The Income Tax Appellate Tribunal, Jabalpur where the appeals bearing Nos. 67/Jab/2013, 68/Jab/2013, 69/Jab/2013, 70/Jab/2013, 72/Jab/2013 and 73/Jab/2013 are pending, is directed to decide the aforesaid appeals expeditiously as far as possible within a period of three months from the date of communication of this order. (ii) In the appeals, petitioner is permitted to move an application seeking intervention and also an application for staying the recovery in the matter. However, aforesaid applications will be considered by the Tribunal in accordance with law. (iii) For a period of 15 days from today, it is directed that interim arrangement made on 31.7.2013, in this petition, shall continue between the petitioner and the respondent No.2. For a period of two weeks, it is also directed that the respondent No.2 shall not encash the bank guarantee of the petitioner in respect of the dues which are alleged to be recovered from the petitioner. Till then, status-quo as it exists today shall be maintained. (iv) It is made clear that this Court has not expressed any opinion on merits of the case and the Income Tax Appellate Tribunal, Jabalpur shall be free to consider and decide the matter in accordance with law.” As the petitioner has already filed an application seeking intervention in the matter, which has been fixed for hearing for 10.9.2013, the interim protection provided in the aforesaid order is extended till 12.9.2013, as agreed by the parties. With the aforesaid directions, this review petition is finally disposed of with no order as to cost. Certified copy as per rules. (Krishn Kumar Lahoti) (Subhash Kakade) Acting Chief Justice Judge HS