Punjab Institute of Medical Science v. The DCIT (Exemptions), Circle-1, Chandigarh
[Citation -2019-LL-0920-63]

Citation 2019-LL-0920-63
Appellant Name Punjab Institute of Medical Science
Respondent Name The DCIT (Exemptions), Circle-1, Chandigarh
Court ITAT-Chandigarh
Relevant Act Income-tax
Date of Order 20/09/2019
Assessment Year 2013-14
Judgment View Judgment
Keyword Tags extension of stay


IN INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH, CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SANJAY GARG, JUDICIAL MEMBER S.A. No. 49/CHD/2019 In ITA No.58/Asr/2019 A.Y 2013-14 M/s Punjab Institute of DCIT (Exemptions), Medical Science, Circle-1, Garha Road, Chandigarh Jalandhar PAN NO: AAABP0193P Appellant Respondent (Assessee by Shri Vipul Arora.C.A. Revenue by Shri Amit Shukla, Sr. DR Date of Hearing 20.09.2019 Date of Pronouncement 20.09.2019 Order Per Sanjay Garg, Judicial Member present is Application for extension of Stay granted to assessee vide order dated 15.02.2019 in Stay Application No. 20/Asr/2018. 2. Ld. Counsel for assessee submitted that earlier Stay was granted for period of 180 days or till disposal of appeal, whichever is earlier. He has further submitted that SA-49/CHD/2019- M/s Punjab Institute or Medical Science, Jalandhar Page 2 of 3 appeal could not be disposed of during above stated period. He has further submitted that assessee has not contributed in unnecessary adjournment of case. He, has further submitted that there is no change of circumstances from date of grant of stay vide order dated 15.02.2019 till date. That assessee has already complied with conditions of stay order dated 15.02.2019. It has also been submitted that DCIT/ CIT or their subordinates / successors may be restrained from taking any action with regard to recovery of tax and interest for relevant assessment year. He, therefore, has submitted that stay already granted be extended for further period of six months. Ld. DR has not pointed out any change in facts and circumstances of case. 3. In view of above submissions of Ld. Counsel for assessee, Stay against recovery of outstanding demand is extended for further period of 180 days or till disposal o f appeal whichever is earlier from date of this order. However, it is made clear that if assessee will contribute in any unnecessary adjournment of case, Department will be at liberty to move application for vacation of Stay order. other conditions imposed for grant of Stay vide order dated 15.02.2019 will remain unchanged. SA-49/CHD/2019- M/s Punjab Institute or Medical Science, Jalandhar Page 3 of 3 4. Application of assessee is allowed in above terms. Order pronounced in Open Court on 20.09.2019. Sd/- Sd/- (N.K. SAINI) (SANJAY GARG) $ Vice President Judicial Member Dated 20.09.2019 Copy of order forwarded to 1. Appellant 2. Respondent 3. CIT 4. 6 CIT(A) 5. 4 DR, ITAT, CHANDIGARH 6. Guard File By order, Assistant Registrar Punjab Institute of Medical Science v. DCIT (Exemptions), Circle-1, Chandigarh
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