T.C.A.Nos.159, 160 & 284 of 2020 IN HIGH COURT OF JUDICATURE AT MADRAS DATED : 11.09.2020 CORAM HONOURABLE MR.JUSTICE T.S.SIVAGNANAM and HONOURABLE MRS.JUSTICE V.BHAVANI SUBBAROYAN T.C.A.Nos.159, 160 & 284 of 2020 Principal Commissioner of Income Tax Central 2, No.108, Mahatma Gandhi Road, Chennai 600034. .. Appellant in all cases Versus M/s.SNJ Distillers Private Ltd., 99, Canal Bank Road, C.I.T.nagar, Nandhanam, Chennai 600 035. PAN AALCS9312F .. Respondent in all cases Common Prayer:- Tax Case Appeal filed under Section 260-A of Income Tax Act, 1961, against order of Income Tax Appellate Tribunal, ''A'' Bench, in S.P.No.230 & 231/Chny/2019 in I.T.A.No.2194 & 2195/Chny/2019 dated 02.08.2019, S.P.No.291/Chny/2019 in I.T.A.No. 2993/Chny/2019 dated 25.10.2019 for assessment years 2015-16, 2016- 17 & 2017-18. 1/6 http://www.judis.nic.in T.C.A.Nos.159, 160 & 284 of 2020 For Appellant in all appeal : Mr.T.R.Senthil Kumar Senior Standing Counsel assisted by Ms.K.G.Usharani For Respondent in all appeal:Mr.Ashok Pathy for M/s.Pass Associates COMMON JUDGMENT [Order of Court was made by T.S.SIVAGNANAM, J.] These appeals, filed by Revenue, under Section 260A of Income Tax Act, 1961 ('the Act' for brevity). Challenging orders passed by Income Tax Appellate Tribunal, Bench 'A' Chennai ('Tribunal' for brevity) in S.P.Nos.230 & 231/Chny/2019 in I.T.A.No.2194 & 2195/Chny/2019 and S.P.No.291/Chny/2019 in I.T.A.No. 2993/Chny/2019 dated 02.08.2019 and 25.10.2019 for assessment years 2015-16, 2016-17 & 2017-18, Revenue has raised following Substantial Question of Law: T.C.A.Nos.159 & 284 of 2020: ''Whether on facts and in circumstances of case, Appellate Tribunal was right in law in granting absolute stay of collection of demands for six months, without looking into jurisdictional High Court and Supreme Court 2/6 http://www.judis.nic.in T.C.A.Nos.159, 160 & 284 of 2020 rulings, simply passed impugned order which is perverse in nature? T.C.A.No.160 of 2020: 1. Whether on facts and in circumstances of case, ITAT was right in law in granting stay of recovery, till debt due to assessee from his creditor is fully recovered by Department in satisfaction of its arrear demand, which would have effect of ITAT granting stay exceeding 180 days at stretch, is in violation of first proviso to Sec.254(2A) of I.T.Act? 2. Whether ITAT was correct in law in directing Revenue to lift bank attachment, when as per provisions of Sec.254(2A) ITAT has been endowed with power only to grant stay? 2. We have elaborately heard Mr.T.R.Senthil Kumar, learned Senior Standing Counsel assisted by Ms.K.G.Usha Rani, learned Junior Standing Counsel for appellant / Revenue and Mr.Ashok Pathy, for M/s.Pass Associates, learned counsel accepting notice on behalf of respondent. 3. In light of certain subsequent developments, it would not be 3/6 http://www.judis.nic.in T.C.A.Nos.159, 160 & 284 of 2020 necessary to consider Substantial Questions of Law framed by Revenue in these appeals. Therefore, subsequent relevant facts to be noted in this regard are as follows: 3.1. assessee filed appeals before Tribunal challenging common order passed by Commissioner of Income Tax (Appeals) ['CIT(A)' for brevity] which confirmed Assessment Order under Section 153(A) read with Section 143(3) of Act. assessee also filed Stay Petition in those appeals and Tribunal granted stay without imposing any conditions. In terms of Rules, order of Stay granted by Tribunal would remain in force for period of 180 days. said period expired and orders impugned in these appeals are said orders granted by Tribunal on 02.08.2019. Subsequently assessee filed Stay petitions in S.P.Nos.61 & 62 of 2020 in respect of Assessment Years 2015-16 and 16-17. Tribunal by order dated 21.02.2020 dismissed both said petitions. 3.2.Once again assessee filed Stay Petitions in No.130, 131 and 4/6 http://www.judis.nic.in T.C.A.Nos.159, 160 & 284 of 2020 132/2020 in respect of all three assessment years and Tribunal has passed order on 29.05.2020. 4. Since these appeals have been filed challenging interim order granted by Tribunal dated 02.08.2019, nothing survives for consideration in these appeals. Accordingly these appeals are closed and Substantial Questions of Law framed for consideration are left open. No costs. (T.S.S.,J) (V.B.S.,J) 11.09.2020 sk Index: Yes / No Internet: Yes / No Speaking Order/Non-Speaking Order To Principal Commissioner of Income Tax Central 2, No.108, Mahatma Gandhi Road, Chennai 600 034. T.S.SIVAGNANAM, J. AND 5/6 http://www.judis.nic.in T.C.A.Nos.159, 160 & 284 of 2020 V.BHAVANI SUBBAROYAN, J. sk T.C.A.Nos.159, 160 & 284 of 2020 11.09.2020 6/6 http://www.judis.nic.in Principal Commissioner of Income-tax Central 2, Chennai v. SNJ Distillers Private Ltd