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TMI Blog2017 (1) TMI 735X X X X Extracts X X X X X X X X Extracts X X X X ..... - C.A. Shri Shivprasad Parnatti - C.A. Department By : Shri K Mehboob Ali Khan - D.R ORDER Per Justice Dev Darshan Sud, Hon'ble President This reference has come up before us on disagreement having been expressed by the Learned Members over the applicability of the decision of the Delhi Bench of the ITAT in Employees' Provident Fund Organization v. Addl. CIT (TDS), Ghaziabad in ITA No.1766 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the Tribunal. (3) Can the Tribunal admit, hear & decide an appeal against the rejection of a stay petition by the CIT(A) especially in view of sec. 254(2A) of the Income Tax Act, 1961 and the provisos there under read with rule 35A of the I.T. Act Rules 1963. 3. We find that in the first question Section 250 has been wrongly mentioned as it should be Section 253. Be that as it may we find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not be proper for us to pronounce upon the questions raised before us in these circumstances. 5. We also find that the High Court at Allahabad has admitted a similar question in the case of Pr. Commissioner of Income Tax - I Aayakar Bhawan Lucknow v. M/s U.P Shiram Evam Nirman Shankari Sangh Ltd., Lucknow. The question admitted is:- "Q.1. Whether under the facts and circumstances of the case, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pronounced upon the reference, the interests of the assessee would not be protected. We find that this apprehension is not well founded as it is always open to the assessee to file a proper application for stay of recovery proceedings in accordance with the law.
8. In the result, petition disposed of.
Order Pronounced on Tuesday, the 03rd day of January, 2017 at Goa. X X X X Extracts X X X X X X X X Extracts X X X X
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