The Bank Of Tokyo-Mitsubishi Ufj Ltd v. The Deputy Director Of Income Tax

$~58 *IN THE HIGH COURT OF DELHI AT NEW DELHI+W.P.(C) 615/2015 & CM 1062/2015 THE BANK OF TOKYO-MITSUBISHI UFJ LTD..... PetitionerThrough :Mr Nageswar Rao with Mr Sandeep S.Karhail versus THE DEPUTY DIRECTOR OF INCOME TAX..... RespondentThrough :Mr Kamal Sawhney with Mr Vipul Dubey CORAM:HON'BLE MR. JUSTICE BADAR DURREZ AHMEDHON'BLE MR. JUSTICE SANJEEV SACHDEVA O R D E R%20.01.2015 Issue notice.Mr Kamal Sawhney accepts notice on behalf of therespondent/ revenue. In this petition a direction is sought that the respondent should not to takecoercive action towards enforcing an income tax demand during the pendencyof the appeal before the ITAT. The petitioner/ assessee’s appeal [ITA No. 2151/Del/2009] with the ITATis in respect of AY 2004-05. Apparently, on 13.01.2014 the ITAT had made aninterim order directing no coercive action to be taken and staying the order ofthe Commissioner of Income Tax (Appeals). Subsequently, the interim orderwas extended on 14.11.2014. On 12.01.2015, by operation of law the stay or theinterim order granted by the ITAT lapsed. It is submitted that the appeal is at the stage of final hearing. Having regard to the circumstances, the respondents arehereby directed not to take any coercive action or enforce the demands for theassessment year in question i.e. AY 2004-05, during the pendency of thepetitioner’s appeal before the ITAT. The writ petition is allowed in the aboveterms. Dasti. BADAR DURREZ AHMED, J JANUARY 20, 2015SR SANJEEV SACHDEVA, J