Wp/22762/2013 Of M/S. Andhra Pradesh Beverages Corporation Ltd v. The Income Tax Appellate Tribunal

THE HON’BLE Ms. JUSTICE G.ROHINIand THE HON’BLE SRI JUSTICE CHALLA KODANDA RAM WRIT PETITION No.22762 OF 2013 Dated: 14.08.2013 Between: M/s. Andhra Pradesh Beverages Corporation Limited …..Petitioner And The Income Tax Appellate Tribunal,Hyderabad Bench-B, Hyderabad, rep. byIts Registrar and others …..Respondents THE HON’BLE Ms. JUSTICE G.ROHINIandTHE HON’BLE SRI JUSTICE CHALLA KODANDA RAM WRIT PETITION No.22762 OF 2013 ORDER:(Per Hon’ble Ms. Justice G.Rohini) Aggrieved by the assessment order dated 28.3.2013 for theassessment year 2006-07 the writ petitioner preferred an appealbefore the Income Tax Appellate Tribunal, Hyderabad Bench ‘B’. Along with the appeal, the petitioner also filed an application for stay ofthe order dated 28.03.2013. The said application was dismissed bythe Appellate Tribunal by the impugned order dated 28.06.2013. We have heard the learned counsel for both the parties. Though various contentions have been advanced by thelearned counsel for the parties on merits of the case, having regard tothe fact that the main appeal is pending before the Appellate Tribunal,it is neither necessary nor proper for this Court to express any opinionon merits of the case at this stage. Moreover, it is brought to our notice that as a matter of fact, themain appeal has already been listed before the Tribunal below on12.08.2013 and from 12.08.2013, it was adjourned to 02.09.2013. Hence, we deem it appropriate to dispose of the Writ Petitionwith a direction to the Tribunal below to hear and dispose of the mainappeal itself expeditiously. Learned counsel appearing for both theparties agreed that they would co-operate for expeditious disposal ofthe appeal without seeking any adjournments. However, in view of the apprehension expressed by the learnedSpecial Government Pleader appearing for the writ petitioner that the respondents 2 and 3 may initiate coercive steps for recovery of thedisputed tax even before the appeal is heard and decided, thepetitioner is hereby granted liberty to institute appropriate proceedingsafresh in case necessity thereof arises. Accordingly, the Writ Petition is disposed of at the stage ofadmission. No costs. Consequently, Miscellaneous Petitions, if any, pending in thiswrit petition shall stand closed. _____________ G.ROHINI, J _____________________________ CHALLA KODANDA RAM, J Date : 14.08.2013ssp