The Pr. Commissioner Of Income Tax, Gurgaon v. Jindal Steel & Power Limited, Hisar

ITA No.176 of 2017 (O&M) IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.176 of 2017 (O&M)Date of decision: 28.04.2017 The Pr. Commissioner of Income Tax, Gurgaon Versus ....Petitioner Jindal Steel & Power Limited, Hisar ....Respondent CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE RAMENDRA JAIN Present: - Mr. Tajender K. Joshi, Sr. Standing Counsel,for the appellant-revenue. AJAY KUMAR MITTAL, J.(ORAL) This appeal has been filed under Section 260A of the Income TaxAct, 1961(in short 'the Act') against the order dated 05.08.2016 passed bythe Income Tax Appellate Tribunal, Delhi Bench, 'G', New Delhi, claimingfollowing substantial questions of law:- “1. Whether the Hon'ble ITAT has acted in contravention to theSecond Proviso to Section 254(2A) of the Income Tax Act, 1961,as the combined period of stay has exceeded 365 days? 2. Whether the order of the ITAT be treated as void ab initio inlight of Third Proviso to Section 254(2A) of the Income Tax Act,1961, which provides that stay of demand stands vacated afterexpiry of a period of 365 days, even if delay in disposal of appealis not attributable to the assessee.?” 2. It was not disputed by learned counsel for the appellant-revenuethat the matter in issue is no longer res integra and stands concluded by theRavinder Singh2017.05.01 11:09decision of this Court in ITA No. 5 of 2016 decided on 25.04.2016,I attest to the accuracy andauthenticity of this document ITA No.176 of 2017 (O&M) whereby identical question as claimed in the present appeal, has been heldnot to be substantial question of law. 3. For the reasons recorded in the aforementioned appeal, the presentappeal is dismissed. (AJAY KUMAR MITTAL)JUDGE (RAMENDRA JAIN)JUDGE April 28, 2017R.S. Whether speaking/reasoned Yes/NoYes/No Whether Reportable