Case Law Details
ITO Vs Chandigarh Lawn Tennis Association (ITAT Chandigarh)
At this stage, we are pained to note that that the Department, in case it is aggrieved of any order passed by the Tribunal, instead of approaching the higher forum/ Hon’ble High or the Hon’ble Apex Court, has now a days chosen the course of showing open defiance of, disrespect of or of open resentment to orders of the Tribunal, which may prove be very dangerous for the sanctity of the courts of law/Justice dispensation system of the country. Our above observations are in view of the some other cases also where the Department has either violated the Stay orders or come with applications for vacation of stay orders despite the fact the Ld. representatives of the Department itself making requests for adjournments. When being asked, the only explanation comes that as 31st March is approaching, they have to achieve their targets of the tax collection. We would also like to caution the concerned officers that this type of conduct of open resentment against the judicial orders may also compel us to initiate and recommend to the Hon’ble High Court for appropriate action under the contempt of courts Act.
In view of the discussion made above, we are of the view that the department has chosen to file and contest the preset application fully knowing that the same is frivolous, infructuous, not maintainable and in fact redundant with the only motive to openly show resentment against the passing of stay orders by the Tribunal, instead of challenging the same before the higher judicial authorities. This application is therefore dismissed with costs of Rs. 20,000/- to be deposited in Prime Minister’s Relief fund within 15 days of receipt of the copy of this order. While ordering so, we are cautious that it will not result into any loss to the Govt. Exchequer but the movement of some funds from one branch of the Govt. to the other perhaps will convey the message of caution to the concerned officials. However, keeping judicial restraint, no contempt of court proceedings recommended at this stage.
FULL TEXT OF THE ITAT ORDER IS AS FOLLOWS:-
This is an application moved by the department for vacation of ad interim stay orders dated 15.2.2017 and 28.4.2017. It has been pleaded in the application that in this case the then concerned Assessing Officer had passed a very well-reasoned order while disallowing the claim of the assessee of exemption u/s 11 of the Income Tax Act. Further, that the Ld. CIT(A) has also passed a very detailed and well-reasoned order while dismissing the appeal of the assessee and upholding the order of the
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