TMI Blog2009 (1) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... gally unsustainable. The short issue in all these appeals is whether or not the assessee applicant was required to deduct the tax at source from commission payments made to STD/PCO booth operators. The CIT(A) has, despite the Tribunal being decision in favour of the assessee, has upheld these demands. It is also pointed out that the Committee on Disputes (Cabinet Secretariat), vide minutes of meeting dated 18-3-2008, has declined the Central Board of Direct Taxes permission to challenge the said order of the Tribunal before the Hon ble High Court. The matter has thus attained finality. It is submitted that the demands impugned in appeal before us are frivolous demands, and that the overzealous revenue authorities have resorted to coercive measures to collect these demands in order to achieve the revenue collection targets. Our attention is also invited to Union Bank of India, Nashik City Branch s letter dated 5-1-2009 informing the assessee that in deference to the garnishee notices issued by the Income-tax Officer, both the accounts of the assessee in this bank branch are frozen and that the balances in these two accounts, i.e., Rs. 2,43,57,905 and Rs. 40,06,954 respectively, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rance, and, accordingly, we should summarily dismiss the stay petition. We were thus urged to refrain from interfering in the matter and, in deference to the judgment of the Hon ble Supreme Court, dismiss the stay petition as also the appeal as not maintainable. Accordingly to the learned Departmental Representative, any appeal or petition brought before the Tribunal, without the clearance of the Committee on Disputes, is only fit to be ignored and no cognizance can be taken of such an appeal or petition. Learned Departmental Representative also relied upon Tribunal s decision in the case of Indian Airlines v. Asstt. CIT [1995] 53 ITD 121 (Delhi) wherein a co-ordinate Bench declined to deal with the stay petition filed by a PSU, without CoD clearance, and dismissed the same as infructuous. Our attention was also invited to the judgment of Hon ble Supreme Court in the case of Mahanagar Telephone Nigam Ltd. v. Chairman, CBDT [2004] 267 ITR 647. It was also submitted that we should refrain from making any observations on merits or on the stay petition, as the same will amount to proceeding with the matter. It is contended that when we are denuded of the powers to proceed with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Supreme Court in Bansi Dhar Sons case ( supra ), even when references are pending before the Courts above and even when the related appeal is no longer pending for disposal, this Tribunal has the powers to grant stay in deserving cases. We are thus unable to accept the plea of the learned Departmental Representative, which is incidentally also contrary to the stand taken by his colleagues before other Benches of this Tribunal. Accordingly, in deference to the esteemed views of the Hon ble Delhi High Court in the case of M.M.T.C. Ltd. ( supra ), we hold that this Tribunal has the powers, as indeed the corresponding duty in appropriate cases, to grant the stay on collection or recovery of demands impugned in appeals before the Tribunal. We cannot, therefore, dismiss the stay application summarily as being urged by the learned Departmental Representative. 6. We, however, find that in the case of Indian Airlines ( supra ), a co-ordinate Bench of this Tribunal had an occasion to discuss and deal with the law laid down by the Hon ble Supreme Court in the case of Oil Natural Gas Commission ( supra ), as also the administrative circulars issued by the Cabinet Secretari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch suspended orders, and that the Assessing Officer, in such a situation, cannot resort to, or continue with, any coercive measures. Grant of stay by the Tribunal, in such a situation, can only be an academic exercise. While there cannot be doubt in our mind that any revenue authority would resort to, or still persist with, the coercive measures to recover a demand on the basis of such orders "in defiance of assurances of Cabinet Secretary and directions of the Supreme Court", as was stated by a co-ordinate Bench of this Tribunal in the case of Indian Airlines ( supra ), the assessee is not debarred from approaching us, if at all needed, after serving the evidence of having approached the CoD in the manner prescribed. 9. Having set out the applicable legal position, and having regard to entirety of the case, including the fact that the assessee-company is a public sector undertaking engaged in public utility service and its operations will be severely affected in the event its bank accounts remain frozen till the time the assessee is able to avail the remedy in the terms indicated above, we also direct the revenue authorities not to resort to, or continue with, any coercive ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
