The Pr. Commissioner Of Income Tax, Gurgaon v. M/S Mitsubishi Electric Automative India Pvt. Ltd. Gurgaon

ITA-179-2017 (O&M) IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-179-2017 (O&M) Date of decision: 02.05.2017 The Pr. Commissioner of Income Tax, Gurgaon ..... Appellant Versus M/s Mitsubishi Electric Automative India Pvt. Ltd. Gurgaon ..... Respondent CORAM:HON'BLE MR. JUSTICE AJAY KUMAR MITTALHON'BLE MR. JUSTICE RAMENDRA JAIN PRESENT: Mr. Tajinder K. Joshi, Senior Standing Counselfor the appellant-Revenue.for the appellant-Revenue. AJAY KUMAR MITTAL, J. (ORAL) 1.This appeal has been filed under Section 260A of the IncomeTax Act, 1961(in short 'the Act') against the order dated 10.06.2016 passedby the Income Tax Appellate Tribunal, Friday Bench, New Delhi, claimingfollowing substantial questions of law:- “1.Whether the Hon'ble ITAT has acted incontravention to the Second Proviso to Section 254(2A)of the Income Tax Act, 1961, as the combined period ofstay has exceeded 365 days? 2.Whether the order of the ITAT be treated as void-ab- initio in light of Third Proviso to Section 254(2A) ofthe Income Tax Act, 1961, which provides that stay ofdemand stands vacated after expiry of a period of 365days, even if delay in disposal of appeal is not 2.It was not disputed by learned counsel for the appellant-revenue that the matter in issue is no longer res integra and standsconcluded by the decision of this Court in ITA No. 5 of 2016 decided on25.04.2016, whereby identical question as claimed in the present appeal, hasbeen held not to be substantial question of law. 3.For the reasons recorded in the aforementioned appeal, thepresent appeal is dismissed. ( AJAY KUMAR MITTAL ) JUDGE May 02, 2017 rishu ( RAMENDRA JAIN ) JUDGE Whether speaking/reasoned Yes/No Whether Reportable Yes/No