Income-tax Officer v. Union of India and 2 others
[Citation -2020-LL-0311-60]

Citation 2020-LL-0311-60
Appellant Name Income-tax Officer
Respondent Name Union of India and 2 others
Court HIGH COURT OF HYDERABAD FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH
Relevant Act Income-tax
Date of Order 11/03/2020
Judgment View Judgment
Keyword Tags outstanding demand • stay of recovery
Bot Summary: These Writ Petitions are filed by different petitioners assailing a Common Order dt.22.07.2019 passed by the Income Tax Appellate Tribunal, Hyderabad Bench A , granting stay of recovery of outstanding demand on condition of the assessee paying 10 of the outstanding demand on or before 31.08.2019 on the ground that the appeal, in which the said demand is impugned, is not yet disposed of. Petitioner in these writ petitions is Income Tax Department, which contends that the Income Tax Appellate Tribunal has no jurisdiction to pass the said order extending the period of stay beyond the period of 180 days specified in 2nd and 3rd proviso of Section 254(2A). Counsel for the respondents, who are beneficiaries of the order passed by the Tribunal, however contended that the stay granted on 22.07.2019 in the impugned order by the Tribunal expired on the expiry of 180 days i.e., on 17.01.2020 itself, that there is no necessity to determine the correctness of said issue at this point of time, because there is no subsisting stay of recovery of disputed demand. We are in agreement with the contention of the counsel for the respondents. Since, admittedly, the stay was initially granted pending the appeals on 28.11.2018, and within the period of 180 days, a fresh application was moved, which was ordered on 22.07.2019, and the impugned order is passed extending the period of stay up to 17.01.2020, and even the said period has now expired and there is no subsisting stay of recovery of outstanding demand, we are of the opinion that these Writ Petitions have become infructuous and it is not necessary to determine the legal issue being canvassed by the Department in these Writ Petitions. Accordingly, all these Writ Petitions are dismissed as infructuous. Miscellaneous Petitions pending if any, in all the Writ Petitions, shall stand closed.


THE HON'BLE SRI JUSTICE M.S.RAMACHANDRA RAO AND HON BLE SRI JUSTICE T.AMARNATH GOUD WP.No.s 28526, 28647, 28653 and 28670 of 2019 COMMON ORDER: 1. These Writ Petitions are filed by different petitioners assailing Common Order dt.22.07.2019 passed by Income Tax Appellate Tribunal, Hyderabad Bench , granting stay of recovery of outstanding demand on condition of assessee paying 10% of outstanding demand on or before 31.08.2019 on ground that appeal, in which said demand is impugned, is not yet disposed of. 2. Petitioner in these writ petitions is Income Tax Department, which contends that Income Tax Appellate Tribunal has no jurisdiction to pass said order extending period of stay beyond period of 180 days specified in 2nd and 3rd proviso of Section 254(2A). 3. Counsel for respondents, who are beneficiaries of order passed by Tribunal, however contended that stay granted on 22.07.2019 in impugned order by Tribunal expired on expiry of 180 days i.e., on 17.01.2020 itself, that there is no necessity to determine correctness of said issue at this point of time, because there is no subsisting stay of recovery of disputed demand. 4. We are in agreement with contention of counsel for respondents. 2 5. Since, admittedly, stay was initially granted pending appeals on 28.11.2018, and within period of 180 days, fresh application was moved, which was ordered on 22.07.2019, and impugned order is passed extending period of stay up to 17.01.2020, and even said period has now expired and there is no subsisting stay of recovery of outstanding demand, we are of opinion that these Writ Petitions have become infructuous and it is not necessary to determine legal issue being canvassed by Department in these Writ Petitions. 6. Accordingly, all these Writ Petitions are dismissed as infructuous. No order as to costs. 7. Consequently, Miscellaneous Petitions pending if any, in all Writ Petitions, shall stand closed. M.S. RAMACHANDRA RAO, J T.AMARNATH GOUD, J 11th March, 2020. gra Income-tax Officer v. Union of India and 2 other
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