The Joint Commissioner Of Income Tax (Osd), Circle-1, Jodhpur v. Marudhar Hotels P. Ltd. Umaid Bhawan Palace, Jodhpur(Rajasthan

HIGH COURT OF JUDICATURE FOR RAJASTHAN ATJODHPUR S.B. Civil Writ Petition No. 3354 / 2018 The Joint Commissioner of Income Tax (OSD), Circle-1, Jodhpur. ----Petitioner Versus 1. Marudhar Hotels P. Ltd. Umaid Bhawan Palace, Jodhpur(Rajasthan). 2. Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur. ----RespondentsConnected With S.B. Civil Writ Petition No. 3344 / 2018 The Joint Commissioner of Income Tax (OSD), Circle-1, Jodhpur. ----Petitioner Versus 1. Marudhar Hotels P. Ltd., Umaid Bhawan Palace, Jodhpur (Rajasthan) 2. Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur. ----Respondents S.B. Civil Writ Petition No. 3348 / 2018 The Joint Commissioner of Income Tax (OSD), Circle-1, Jodhpur. ----Petitioner Versus 1. Marudhar Hotels P. Ltd. Umaid Bhawan Palace, Jodhpur (Rajasthan). 2. Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur. ----Respondents S.B. Civil Writ Petition No. 3349 / 2018 The Joint Commissioner of Income Tax (OSD), Circle-1, Jodhpur. ----Petitioner Versus 1. Marudhar Hotels P. Ltd. Umaid Bhawan Palace, Jodhpur (Rajasthan). 2. Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur. ----Respondents S.B. Civil Writ Petition No. 3355 / 2018 The Joint Commissioner of Income Tax (OSD), Circle-1, Jodhpur. ----Petitioner Versus 1. Marudhar Hotels P. Ltd. Umaid Bhawan Palace, Jodhpur (Rajasthan). 2. Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur. ----Respondents _____________________________________________________ For Petitioner(s) : Mr. K.K. Bissa, Mr. H.G. Chanda & Mr. G.S. ChauhanChauhan For Respondent(s) : Mr. Ajay Vohra, Sr. Advocate assisted withMr. Ramit Mehta, Mr. Gaurav Jain,Mr. Ramit Mehta, Mr. Gaurav Jain, Mr. Bhanu Pratap Singh, Mr. Saurabh Maheshwari, Mr. Tarun Mudia _____________________________________________________ HON'BLE MS. JUSTICE NIRMALJIT KAUR Order 14/03/2018 All the above writ petitions shall stand disposed of by thiscommon order as the issue involved is identical. For convenience, the facts are being taken from SB Civil WritPetition No. 3354/2018. By way of the present writ petition, the order dated09/02/2018 passed by Income Tax Appellate Tribunal, JodhpurBench, Jodhpur vide which the stay application seeking stay of thedemand in respect of the Wealth Tax Assessment for the assessment years 2008-09 to 2012-13 was allowed has beenassailed. While praying for setting aside the order dated 09/02/2018,it is contended that the impugned order staying the demand waspassed in view of the D.B. Wealth Tax Appeal No. 2/2017 havingbeen admitted by the Division Bench of this Court vide order dated04/04/2017 qua the demand for the assessment years 2006-07and 2007-08 involving the substantial questions of law which werealso the relevant questions of law before the Appellate Tribunal.Whereas, the perusal of the order dated 04/04/2017 passed inD.B. Wealth Tax Appeal No. 2/2017 shows that while admitting thesame, the stay application was specifically rejected. However, theAppellate Tribunal allowed the stay application without taking notethe fact that the stay application in D.B. Wealth Tax Appeal No.2/2017 was specifically rejected by the Division Bench, whileadmitting the appeal. Learned counsel for the respondent, however, whilevehemently opposing the present writ petition submitted that theAppellate Tribunal had taken note of the fact that 21.57% of thetotal demand had already been paid and that the respondent inany case is regularly paying the outstanding demand and thatthere were distinguishable facts. Heard. It is evident that the part of the order dated 04/04/2017passed by the learned Division Bench of the High Court rejectingthe stay has not been noticed. Learned counsel for the respondent, however, whilevehemently opposing the present writ petition submitted that theAppellate Tribunal had taken note of the fact that 21.57% of thetotal demand had already been paid and that the respondent inany case is regularly paying the outstanding demand and thatthere were distinguishable facts. Heard. It is evident that the part of the order dated 04/04/2017passed by the learned Division Bench of the High Court rejectingthe stay has not been noticed. Accordingly, the writ petitions are allowed. The order dated09/02/2018 is set aside and the Income Tax Appellate Tribunal,Jodhpur Bench, Jodhpur is directed to decide the stay applicationafresh within one week from the date of receipt of certified copy ofthis order in accordance with law after taking into account theorder dated 04/04/2017 passed by the Division Bench of thisCourt dismissing the stay application . The respondent will be atliberty to raise all the pleas as raised herein before the AppellateTribunal while deciding the said stay application. In thealternative, the appeal itself may be decided within two monthsfrom the date of receipt of certified copy of this order or from thenext date already fixed before the Appellate Tribunal. A copy of the order be supplied to learned counsel for therespondent under the seal and signature of the Court Master. (NIRMALJIT KAUR)J. Sanjaysolanki,pa