Wp/28670/2019 Of Income Tax Officer v. Union Of India And 2 Others

WEDNESDAY, THE ELEVENTH DAY OF MARCHTWO THOUSAND AND TWENTY PRESENT THE HON'BLE SRI JUSTICE M.S. RAMACHANDRA RAOANDTHE HON'BLE SRI JUSTICE T. AMARNATH GOUD WRIT PETITION Nos.28526, 28647,28653 and 28670 of 2019 WRIT PETITION NO: 28526 OF 2019 Between: lncome Tax Officer, Ward-10 (2), lT Towers, AC Guards, Hyderabad ...PETITIONER AND 1. Union of lndia, Represenled by its Secretary Finance, New Delhi. 2. lncome Tax Appellate Tribunal, Hyderabad Bench-A, Rep. by its Registrar 3. Sri. Snehil Saraf,43 and 44 Gunrock Enclave, Karkhana, Secunderabad. .,.RESPONDENTS Petition under Article 226 ol lhe Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may be [pleased]to pass an order or orders or Writ more [particularly ]one in the nature of a Writ ofl\,4andamus declaring lmpugned order in S.A.No.'139/H/2019 in ITA No.1153lHl201Bfor the A.Y 2013-14 dl.22tO7l2O1g in [granting ]stay contrary to 2nd and 3'd Proviso ofSection 254(2A) of the lncome Tax Act, ['1961 ]as illegal, arbitrary, unsustainable andwithout [jurisdiction ]and to consequently set aside the impugned Order [passed ]bythe 2nd respondent/Appellate Tribunal.lA NO: 1 OF 2019 Petition under Section 151 CPC praying that in the circumstances stated [in]the affidavit filed in support of the [petition, ]the High Court may be [pleased ]tosuspend the operation of the order [passed ]by the [2nd ]respondent/Appellate Tribunalin S.A.No.139lHl2019 in ITA No.1153/H/2018 for the A.Y.2013-14, dated22.07.2019. WRIT PETITION NO: 28647 OF 2019 Between: lncome Tax Officer, Ward-'l0(2), lT Towers, AC Guards, Hyderabad. ...PETITIONER AND 1. Union of lndia, Represented by its Secretary Finance, New Delhi. 2. lncome Tax Appellate Tribunal, Hyderabad Bench-A Rep. by its Registrar 3. Sri. Snehil Saraf, 43 & 44 Gunrock Enclave, Karkhana, Secunderabad. ...RESPONDENTS Petition under Afiicle 226 of the Constitution of lndi; praying that in thecircumstances stated in the affidavit filed therewith, the High Corrt rnay be pleased topass an order or orders or Writ more particularly one in thr, nzrture of a Writ ofl/andamus declaring lmpugned order in S.A.No.140/H/2019 in lTl\ No.1154lHl201Bfor the A.Y 2014-15 dl. 22-07 -2019 in granting stay contrary to 2nd and 3'd Proviso ofSection 254(24) of the lncome Tax Act, 1961 as illegal, arbitra'y, unsustainable andwithout [jurisdiction ]and to consequently set aside the impugnec Or,jer passed by the2nd respo ndent/Ap [pe ]llate Tribunal.lA NO: 1 OF 2019 Petition under Section 151 CPC praying that in the circurrstances stated in theaffidavit filed in support of the petition, the High Court may be p eased to suspend theoperation of the order passed by the 2nd respond e nt/Ap pellale Tribunal in SA No.14O1H12019 in ITA No. 1154lHl2O1B for the A.Y 2014-15 dt. 22-07-2019, as otherwisethe petitioner will be put to irreparable loss and severe hardship. WRIT PETITION NO: 28653 oF 2019 Between:lncome Tax Officer, M/ard-'l0(2), lT Towers AC Guards, HyderabadAND ...PEI'ITIONER 1. Union of lndia, Represented by its Secretary Finance, New Delhi. 2. lncome Tax Appel ate Tribunal Hyderabad Bench-A, Rep. t y its Registrar.3. Smt.Sonali lt4odi Saraf, 43 and 44 Gunrock Enclave, Karkh rna Secunderabad3. Smt.Sonali lt4odi Saraf, 43 and 44 Gunrock Enclave, Karkh rna Secunderabad .RESPONOENTS WRIT PETITION NO: 28653 oF 2019 Between:lncome Tax Officer, M/ard-'l0(2), lT Towers AC Guards, HyderabadAND ...PEI'ITIONER 1. Union of lndia, Represented by its Secretary Finance, New Delhi. 2. lncome Tax Appel ate Tribunal Hyderabad Bench-A, Rep. t y its Registrar.3. Smt.Sonali lt4odi Saraf, 43 and 44 Gunrock Enclave, Karkh rna Secunderabad3. Smt.Sonali lt4odi Saraf, 43 and 44 Gunrock Enclave, Karkh rna Secunderabad .RESPONOENTS Petition under Adicle 226 of the Constitution of lndia praying that in thecircumstances stated in lhe affidavit filed therewith, the High Co rrt rnay be pleased topass an order or orlers or Writ more particularly one in lhe nature of a Writ of[\,4andamus declaring lmpugned order in SA No.141lH/20'19 in lTl, No.1155/H/2018for the A.Y 2014-15 dt.2210712019 in granting stay contrary to 2rd and 3rd Proviso ofSection 254(2A) of the income Tax Act, 1961 as illegal, arbitra y, unsustainable andwithout [jurisdiction ]arrd to consequently set aside the impugned Order passed by the2nd respondent/Appellate Tribunal.lA NO: 1 OF 2019 Petition under Ser;tion ['1 ]51 CPC praying that in the circunrstances stated in theaffidavit filed in suppc,rt of the petition, the High Court may be pl :asr-.d to suspend theoperation of the orcler passed by the 2nd respondent/Appe llate Tribunal in SANo.1411H12019 in llA No.1155lHl201B for the A.Y 2014-11 dl. 2210712019. asotherwise the petitioner r,vill be put to irreparable loss and sever€ hardship. Between: lncome Tax Officer, Ward-10(2), lT Towers AC Guards, Hyderabad. ...PETITIONER AND '1 . Union of lndia, Represented by its Secretary Finance, New Delhi. 2. lncome Tax Appellate Tribunal Hyderabad Bench-A, Rep. by its Registrar3. Sri. Kushaal Saraf, 43 and 44 Gunrock Enclave, Karkhana,3. Sri. Kushaal Saraf, 43 and 44 Gunrock Enclave, Karkhana, ...RESPONDENTS Petition under Article 226 of the Constitution of lndia [praying ]that in thecircumstances stated in the affidavit filed therewith, the High Court may be pleased topass an order or orders or Writ more particularly one in the nature of a Writ ofMandamus declaring lmpugned order in SA No.142lH/2019 in ITA No.1 157/H/2018for the A.Y 2014-15 d|.22-07-2019 in granting stay contrary to 2nd and 3rd Proviso ofSection 254(2A) of the lncome Tax Act, 1961 as illegal, arbitrary, unsustainable andwithout [jurisdiction ]and to consequently set aside the impugned Order passed by the2nd respondent /Appellate Tribunal.lA NO: 1 OF 2019 Petition under Section 15'l CPC praying that in the circumstances stated in theaffidavit filed in support of the petition, the High Court may be [pleased ]to suspend theoperation of the order passed by the 2nd respond ent/Appellate Tribunal in SA No.1421H12019 in ITA No.1157lHl201B for the AY 2014-15 dt. 22-07-2019, as otherwisethe petitioner will be put to irreparable loss and severe hardship. Counsel for the Petitioner in all W.Ps.: SRl. K. RAJI REDDY(SENIOR S.C. INCOME TAX DEPARTMENT) Counsel for the Respondent Nos.1 & 2 in all W.Ps.: SRl. NAMAVARAPURAJESHWAR RAO, ASSISTANT SOLICITOR GENERAL Counsel for the Respondent No.3 in all W.Ps.: SRI K. VASANTH KUMARThe Court made the following: COMMON ORDER THE HON'BLE SRI JUSTICE M.S.RAMACHANDRA RAOAND THE HON'BLE SRI JUS?ICE T.AMARNATII GOUD WP.No.s 2t!526,24647 , 24653 and 2867O ,tf 2l0l9 COMMON ORDETI: 1. These Writ Petitions are filed by differe rt petitionersassailing a Cororron Order dt.22.O7.2019 passed rv lhe IncomeTax Appellate Tribunal, Hyderabad Bench A', gr rntLng stay ofrecovery of outstanding demand on condition of the assesseepaying IOok of tht: outstanding demand on or befcre 31.08.2019on the ground that the appeai, in which the sz id demand isimpugned, is not [,.et ]disposed of 2. Petitioner in these writ petitions is income Tarc Department,which contendr; that the Income Tax Appellate Tr bunal has nojurisdiction to pass the said order extending the period of staybeyond the period of i80 days specified in 2"a and 3.d proviso ofSection 254(2A' THE HON'BLE SRI JUS?ICE T.AMARNATII GOUD WP.No.s 2t!526,24647 , 24653 and 2867O ,tf 2l0l9 COMMON ORDETI: 1. These Writ Petitions are filed by differe rt petitionersassailing a Cororron Order dt.22.O7.2019 passed rv lhe IncomeTax Appellate Tribunal, Hyderabad Bench A', gr rntLng stay ofrecovery of outstanding demand on condition of the assesseepaying IOok of tht: outstanding demand on or befcre 31.08.2019on the ground that the appeai, in which the sz id demand isimpugned, is not [,.et ]disposed of 2. Petitioner in these writ petitions is income Tarc Department,which contendr; that the Income Tax Appellate Tr bunal has nojurisdiction to pass the said order extending the period of staybeyond the period of i80 days specified in 2"a and 3.d proviso ofSection 254(2A' 3. Counsel 1br the respondents, who are benelicia.ries of theorder passed by tle Tribunal, however contended th at the staygranted on 22.07.2O 19 in the impugned order b1 tLLe Tribunalexpired on the exoiry of 180 days i.e., on 77.O1.2(t2O itself, thatthere is no necrrssity to determine the correctness c f said issue atthis point of tir1e, because there is no subsisting s.a1, of recoveryof disputed denrar:d. 4. We are in agreement with the contention of tee counsel forthe respondentr;. 5. Since, admittedly, the stay was initially granted pending theappeals on 28.11.2018, and within the period of 180 days, a freshapplication was moved, which was ordered on 22.07.2019, andthe impugned order is passed extending the period of stay up to17 .Ol,2O2O, and even the said period has now expired and thereis no subsisting stay of recovery of outstanding demand, we are ofthe opinion that these Writ Petitions have become infructuousand it is not necessary to determine the legal issue beingcanvassed by the Department in these Writ Petitions. 6. Accordingly, all these Writ Petitions are dismissed asinfructuous. No order as to costs. 7. Consequently, Miscellaneous Petitions pending if any, in allthe Writ Petitions, sha1l stand closed. SD/.CH.VENKATESWARU LUASSISTANT REGISR ,TRUE COPY' SECTION OFFICER To, 1OneCCto Sri K. Raji Reddy, Senior S.C. for lncome Tax Deoartment tOpUCl2J. . OneOne(- UU(-to Sri. to Sri. K. Namavarapu. Vasanth Kumar, Advocate Rajeshwar Rao, Assistant Solicit,or Generil topUbl 4. TwoCDCopiesCHRJM2J. . OneOne(- UU(-to Sri. to Sri. K. Namavarapu. Vasanth Kumar, Advocate Rajeshwar Rao, Assistant Solicit,or Generil topUbl 4. TwoCDCopiesCHRJM HIGH COURT DATED:1110312'.020 COMMON ORDE R WRIT PETITION Nos.28526, 28647,28653 and 28670 of 2019 DISMISSING I'HE WRIT PETITIONSAS INFRUCTLIOUSWITHOUT COSTS AI{:ffi12 ilAI 2020c,,'//{-D.::^'-rr [rt'"-'1.]-i-..-..---1/ qLD)P,